Listen on

Steven Lee
Pastor for Preaching & Vision

0:16Well, thank you to the children and youth serving us in worship this morning. It was so good to have them here leading us. Wasn't that the case? To the guests among us, welcome. We're really glad you're here. We're continuing our preaching series through the Gospel of Matthew, and we're getting a fuller picture, week after week, of who Jesus is. So before we begin, would you join me as I pray?

0:47Father, Hosanna, help us now. We ask that you would come in the power of your Holy Spirit and shine a light on the glory of Christ so that we would see more of him in this text, we would be conformed to his image, and that we would know and love you more. We pray this in Jesus' name. Amen. There are two things in life that you cannot avoid, death and taxes. This quote is often attributed to Benjamin Franklin, and it rings true for many of us, isn't it? Doesn't it? Tax day is just around the corner, April 15th. How many of you haven't done yours yet? A number of you. You either need to file the extension or get on it.

1:42For the kids among us, you may not know what taxes are. So sometimes we have a thing called dad tax at our house. If you buy yourself a little, or your dad probably bought it for you, ice cream cone, your dad didn't get one, he might come around and he might take a big bite of yours. Well, the IRS takes a big bite out of your ice cream cone, but they bite it from the bottom of the waffle cone.

2:05Meanwhile, we also know that death is an inevitable reality for all of us. It's not a matter of if, but when. And these two realities, death and taxes, are precisely what's in our text this morning. Did you notice that? Jesus predicts his death again in verses 22 and 23, and then he pays a temple tax in verses 24 to 27. But our text does much more than just state the obvious this morning. It shows us how Jesus rules over death and taxes as the very Son of God, and he uses this opportunity to teach his disciples how they are to live as his kingdom citizens here on Earth. And so our text is not just about death and taxes, but it's actually about redemption and freedom.

3:02Redemption and freedom. And so this is on the trajectory towards the cross. Now, just a few opening observations. First, this is Jesus' second death prediction. The first one came in chapter 16, verse 21, and it's very similar to that. Second thing we are to notice, this is an extremely strange miracle where Jesus tells Peter to get a coin out of a fish's mouth. We'll talk about that more in just a moment. And third, this miracle is only recorded in Matthew's Gospel. It's not in Mark, and it's not in Luke either, so go figure, a tax collector is interested in temple taxes. What we're going to discover in our text this morning, though, is that Jesus willingly pays what he does not owe for the sake of others and calls his disciples to do the same.

3:55Jesus willingly pays what he does not owe for the sake of others and calls his disciples to do the same. And this passage helps us see that despite having all authority as the Lord, Jesus lays down his life for his people, and he calls us this morning to emulate his example in a multitude of ways. So we're going to look at this text in death, 22 and 23, taxes, 24 to 27, and then how to live as kingdom citizens. So first, look with me at verse 22. I'd love for you to keep your Bible open as we refer back to it. "As they were gathering in Galilee, Jesus said to them, 'The Son of Man is about to be delivered into the hands of men, and they will kill him, and he will be raised on the third day.' And they were greatly distressed."

4:56Why does Jesus repeat this death prediction again? Well, it doesn't tell us, but we suspect that it's building towards and anticipating Jesus being on the cross, heading to the cross. And what he says here in this death prediction is very similar to what we saw back in chapter 16, verse 21, except for this phrase. It says, "The Son of Man is about to be delivered into the hands of men." This is a more unique phrase. Delivered means to hand over, and it raises the question, well, who is doing this delivering? Who is doing this delivering? It could refer maybe to Judas' betrayal, where he says to the chief priests, "What will you give me if I deliver Jesus over to you?"

5:43Matthew 26:15. Or it could refer to the Sanhedrin, the Jewish leaders. It also says that they deliver Jesus over to Pilate, or Pilate delivers Jesus over to the Roman soldiers, Matthew 27:26. In each instance, it's all the same word, delivered over.But this verse, I think, implies that God is the one who's doing the delivering over. The hands of men suggest that the hands of God are doing the handing over, and the passive voice about to be delivered is often a divine passive referring to God's sovereign initiative. And we see this confirmed by Jesus in the Garden of Gethsemane, where Jesus says, "Father, if it be possible, let this cup pass from me. Nevertheless, not as I will, but as you will." Jesus is saying, "My eventual death on the cross is the will of the Father." Or Isaiah 53. It says, Jesus, or the suffering servant, is smitten by God, that the Lord has laid on him the iniquity of us all, and that it was the will of the Lord to crush him. So the first thing we see in Jesus' death prediction is that he's not an innocent bystander. He is innocent. He's not a victim, though.

7:06He is on a mission. Jesus' prediction of his death is not this gloomy lament. He's not whining about it. In John 10:18, Jesus says, "I lay down my own life. I have the authority to lay it down. I have the authority to take it up again." Jesus is on a mission of redemption and rescue. Hebrews 12, it says, "For the joy set before him he endured the cross, scorning its shame." So Jesus' prediction, I think, reminds us that the cross is something that he embraces willingly, joyfully, humbly, as he seeks to redeem the world. This is precisely why he was sent into the world. And so this is anticipating the glorious celebration of Easter.

8:01But what we notice at the end of verse 23 is what? The disciples don't get it. They are distressed, it says. They were greatly distressed. In other Bible versions, it sometimes says they're grieved, that they can't understand the reality and the significance of what Jesus is trying to teach them and show them. It's a little bit like a child that can't understand why they or maybe their parents have to go through chemotherapy, and every time they go, they come home sicker than the time before. Or an invasive surgery, and yet it's the first step, hopefully, onto the path of greater healing. It's a little bit like the disciples are thinking, "We thought Jesus was the Messiah. He told us that he was the Christ when we said that, and yet he keeps telling us that he's going to die, and now we have no idea what to think." That's where this passage ends. It ends on this note of grief and a failure to understand.

9:02Now, before we move to the section on taxes, we might think these are just two random things kind of put side by side. But I do think that this next section on taxes is a bit like an interpretive lens for us to make sense of Jesus' death. Or you could say Jesus' death is an interpretive lens for us to make sense of this section on taxes. So look with me at verse 24. "When they came to Capernaum, the collectors of the two drachma tax went up to Peter and said, 'Does your teacher not pay the tax?'" Now, to understand this question, we got to get a little bit of the background. In those days, there were local Jewish tax collectors.

9:41This is unlike Matthew, who worked for the Romans. So local Jewish tax collectors who would go to Capernaum and the surrounding regions, and they would collect a temple tax, not just any old tax, but a temple tax that they would send to Jerusalem in time for Passover. And so this is very different from the tax collectors that worked for Rome. Now, the two drachma tax is equivalent to a half shekel and was based upon Exodus 30:11-16 or Nehemiah 10:32-33. And so every male over the age of 20 is to pay a half shekel in support of the temple. In Nehemiah, when they restarted the temple, it was one-third of a shekel. But in those days, in Jesus' day, there was some controversy around this tax. There were some, like the Sadducees, who thought it should be a voluntary tax. We shouldn't be compelled to give.

10:39Or there were others that thought it should be a one-time tax. We should just pay it once when we're 20. We shouldn't have to pay the rest. And it could be interpreted that people are hearing Jesus talk about the law very differently from the scribes and the Sadducees and the Pharisees, and so they're wondering, is Jesus going to support the temple tax? Is he going to be patriotic? And so that's the background of the tax collector's question. And Peter instinctively says, "Yes." And then he comes in, and look with me at verse 25 there. "And when Peter came into the house, Jesus spoke to him first, saying, 'What do you think, Simon?

11:14From whom do the kings of earth take toll or tax? From their sons or from others?'" We notice that Jesus anticipates the question. Before Peter even opens his mouth, Jesus knows exactly what's on his mind. And then Jesus broadens the question from the temple tax to say, "Who do earthly kings tax in their kingdom? Is it from their sons or is it from others?" Well, Peter says, "From others." Verse 26. "A king doesn't tax his sons, but rather taxes the people." In Britain, there's a saying, "The Crown does not tax itself." In other words, the government land and entities are exempt from taxes. And Jesus is drawing this comparison between the sons of earthly kings who are exempt and how he is exempt from temple taxes because he's the very Son of God. He's making a statement about his identity here.Now, this implies that Jesus' disciples are also sons of God, and they're also exempt from the temple tax. But this raises the question, who is supposed to pay the temple tax if the sons of God are exempt?

12:35Who are the others? Who are these strangers, very literally? So in Jesus' day, all Jews would've considered themselves sons of God, sons of Abraham. And yet what we've seen throughout the Gospel of Matthew is that Jesus is making a distinction within Judaism. There have been those who are true sons of God, according to Jesus, and those are the ones who believe in him, who are his disciples. And then there are those who continually reject him. These are the false sons of God, and he calls them this evil and adulterous generation. In John 8, the Jews keep saying, "We are children of Abraham, and God is our father." They're like, "Why do you keep calling us this evil and adulterous generation as if we're not Jews, Jesus? We're children of Abraham." And what does Jesus say to them? He says, "If God were your Father, you would love me, for I came from God and I am here." In other words, you're not true Jews if you don't receive the Messiah.

13:42That's what Jesus is saying. So only those who are Jesus' disciples are true sons of God and are exempt from the temple tax. We'll get back to that in just a minute. But look with me at verse 26 and 27 now. "Then the sons are free," says Peter. Jesus replies, "Then the sons are free. However, not to give offense to them, go to the sea, cast a hook, and take the first fish that comes up, and when you open its mouth, you will find a shekel. Take that and give it to them for me and for yourself."

14:18So Jesus and his disciples have this tax-exempt status from the Father, but instead of using that freedom, they pay the tax voluntarily in order to not give offense. I don't know how many of you do that. The IRS is charging me this much, but we know Social Security's in a tough place. Let me give a little bit extra so my kids and grandkids will have some someday. Any of you give extra to the IRS? I don't think so. And that's what Jesus is doing here. We don't have to pay, but we're going to pay anyways. Jesus is saying that there's something more important than paying or not paying the tax. Namely, it's his mission. Jesus has in view his mission of redemption, and so it doesn't matter whether he pays the tax or not, and in fact, he tells his disciples to pay it to not give offense. So Jesus tells Peter, "Go fishing with a hook, take the first fish, take the shekel out of its mouth to pay their tax." And this shekel, this coin, silver coin, would've been equivalent to four drachmas, which would've covered Jesus' and Peter's temple tax.

15:31And so the question is, well, what about the other 11 disciples? How did they get their taxes paid? Again, text doesn't tell us. Some speculate that Jesus' disciples are all actually younger than 20, except for Peter. We're not entirely sure. This is one of the stranger miracles in the gospels, isn't it? It's a little bit trivial. It almost seems self-serving. Talk about this question at lunch. If you could witness any miracle, one, in all of the New Testament, which one would you pick? Some of us would say, well, the birth of Jesus, or the baptism, the transfiguration, casting out demons, healing the lame, making a blind man see, the resurrection, the ascension.

16:19No one ever said this miracle. "I want to go see Peter go fishing." And if you do, you're just weird. But what's the point of this? I think there's a point. There's three things I think this passage is showing us. The first thing is that Jesus is this new and better temple. The temple is giving away, or you could say, is going away for the new and better temple of Jesus. Remember back in chapter 12, Jesus said, "I tell you, something greater than the temple is here." Chapter 12, verse 6 of Matthew. And then later at Jesus' trial, one of the chief accusations made against Jesus is what? "This man said he would tear down the temple and rebuild it in three days," and Jesus was speaking about his body.

17:11So the center of worship was shifting from a place to a person, and it's shifting from the temple to the person and work of Jesus. And so this era was coming to a close, this era of coming to God. How do you meet with God? It's not through a building. It's through Christ. And so the way to come to God is through Christ alone. He is this new and better temple, and so the sons are free from this temple tax because the temple is going away. The second thing we're to see in this text is that Jesus models how to use our freedom. Jesus models for us how to use our freedom. The sons are free from paying the tax, but we pay it anyways in order to not offend.

18:02In other words, we forgo our rights and freedom in order to not give offense, not to put a stumbling block for other people, for the sake of a greater mission, for the advance of the gospel. It's a little bit like if you're a missionary in a predominantly Muslim country. Do you insist upon eating bacon and pulled pork and serving it to your guests when they come over?No. You have that freedom, and you forego it for the greater mission. You want Muslim peoples to come to a saving faith in Jesus. Notice the parallel with Jesus' death prediction from 22 and 23. Jesus forgoes his rights, his authority, his power, in order to lay down his life for the salvation of his people.

18:54He has all authority in heaven and on earth. He does not need to die. He's innocent, but he forgoes his rights in order that he might accomplish something even greater. And Jesus is showing his disciples that same paradigm at a much smaller level in paying taxes. So he forgoes his freedom from tax to pay the tax so that it might not impair the message and the mission. Now, some may wonder, in a group this size, how does this relate to tithes and offerings in the church? Are we free from giving to God? The answer is yes and no. We are free from any coercion or forced giving to God in support of his church. There are no taxes.

19:43There are no fees. There are no tolls. You didn't pay to get some parking here. You didn't pay for your seat here in this room. That is not how we relate to God and the ministry of worship. We worship through the person and work of Jesus, and praise God for that reality. And now, we are freed to love, freed to do good, and freed to give generously. And so giving is no longer this forced obligation, but now it becomes actually an act of worship. It's a act of grace, 2 Corinthians 8:7. It's actually God's grace flowing through us that finds its expression in giving. And so everything we own belongs to God, and in giving, we show that our ultimate allegiance is not to our things, but to God. And so the question is not how much must I give? Let me count it down to the penny.

20:38Is it net or gross? But rather, how can I give generously to the Lord's work in support of the mission and the message? We now strive to be cheerful givers who overflow out of the riches of the grace that we've received in Christ Jesus. God makes all grace abound to us, so that having sufficiency in all things, we may abound in every single good work. So we're freed from compulsion to partake in cheerful giving. And this is the amazing design of the church through Christ. The third thing we see from this text is that we are to see the sovereign authority of Jesus. The sovereign authority of Jesus.

21:26If we come back to the miracle, look at all that just happens to kind of fall together. A coin falls into the water at exactly the right time. The fish attacks the coin, thinking it's some kind of sparkly little fish, at exactly the precise moment. And then the coin remains in the fish's mouth rather than its stomach, so it doesn't swallow it. Peter throws a hook, catches that exact fish at that exact moment, pulls it up, and finds that coin, and it happens to be a coin that will pay exactly his tax as well as Jesus'. This is no mere coincidence, but divine sovereignty in service of God's people.

22:13And I think what we're supposed to see, what this is supposed to teach us, is that Jesus always provides for his people. Jesus provides for his people. He supplies all of our needs according to the riches of Christ Jesus. He owns the cattle on a thousand hills. He exercises his power in order to provide for Peter, and he's showing him. The big deal is not that you need your taxes paid. Judas had a little money bag. He could've probably pulled some out and paid the tax, or they had some benevolent woman that would support their ministry. The point is, Peter, you can trust me for all of your needs from here on out because I will provide for you miraculously. Let me show you how.

22:57So Jesus is sovereignly in control, and he provides for his people. This doesn't mean that God will always work a miracle to get you off the hook. Pun intended. The point is that God will take care of you as you walk by faith. So Jesus is this new and better temple. Jesus models for us how to use our freedom, and then we are to see the sovereign authority of Christ here in this text. Now, I want to turn to three applications coming out of this text. So we said the main point was that Jesus willingly pays what he does not owe for the sake of others and calls his disciples to do the same. He calls us to model our lives after him. He's showing Peter how they are to relate to temple taxes.

23:51And later on, he'll teach about Roman taxes. Give to Caesar what belongs to Caesar. So, three applications. The first is that we are free. We are free. You see that in the text? The sons are free. So as children of God, we're free from the obligations of the Old Testament law and the requirements of the temple. And so how do we draw near to God? We come to Jesus. Hebrew says, "Believers now draw near to God," how? "By the new and living way that he opened for us through the curtain."Through his flesh. So Jesus' death frees us to approach God with confidence. And so this morning, if you're feeling far from God, maybe you're just a visitor, or you don't know who God is, you don't know this Jesus person, you can come and draw near, trusting in the work of Christ, and believe and call out to him. We're free, not just from the temple, but we're free from temple taxes.

24:56We're free now to give willingly and eagerly, enthusiastically, to advance Christ's mission and kingdom. We're free to be lavish and to be generous and to overflow out of thanksgiving. Now, some of you may wonder, what about federal state income taxes? Paul writes in Romans 13, "Let every person be subject to the governing authorities." Later in Matthew 22, when the Pharisees are trying to entrap Jesus, he says, "Whose inscription is on the coin? Whose face is on it? Give to Caesar what belongs to Caesar and give to God the things that are God's." So citizens are placed here by God as earthly citizens to glorify Christ in all of life.

25:41This doesn't mean that the government will always get it right. And we do have a category for civil disobedience. We see that in Acts 4. Peter and John say to the leaders, "Whether it's right in the sight of God to listen to you rather than to God, you must judge, for we cannot speak of what we have seen and heard." In other words, we're not going to listen to you, we're going to listen to the Lord. And so we have categories for that. If the state attempts to shut down our worship, we will resist that overreach in every single way we can. And yet, normally, in the normal kind of rhythms of life, we're free to submit, to obey our earthly authorities as though we obey the Lord.

26:25Now, in our world today, we often make a mistake. When I say you're free, you think I'm free to do whatever I want, whenever I want, however I want. I can eat whatever I want, sleep with whoever I want, buy whatever I want, do with my body whatever I want. I don't want anyone telling me what I can or can't do. And that is not true freedom, because our hearts and our desires are wicked. True freedom is the ability to choose what is good and right and beautiful. True freedom is the ability to choose what is good and right and beautiful. In coming to Christ, he takes out a heart of stone that's constantly wicked and deceptive, puts in a heart of flesh so that we can actually choose to worship the Lord. A good marriage is not the freedom to sleep with whoever you want, but to give yourself fully to your spouse and to say no to a thousand other options.

27:27A good life is the freedom to do what is important and valuable and to say no to the things that drain your time and energy. In Egypt, God frees Israel from slavery in order to do what? He says, "Go be free. Do whatever you want." No. He says, "Go now. Serve me. You are my subjects." They're freed from oppressive slavery and now to be obedient to the Lord. That's what true freedom looks like. And so when I say you're free, we're free in order to choose what is good and right and beautiful. In heaven, we will be the freest people ever, and we will only be able to choose what is good and right and beautiful. Think of that reality.

28:18No more sin. No more wanting to do what's right, but doing what's wrong. We will, in that day, only choose what is right and we'll say, "I'm so free. Free of sin." That's what it means to be free. Second application, don't offend unnecessarily. Don't offend unnecessarily. Key word, unnecessarily. Jesus is under no obligation to pay the tax, but pays it because he doesn't want to undermine his mission and his message. And in the same way, we should not unnecessarily offend others over secondary things. If eating or drinking something might make your weaker brother stumble, we're taught to forgo our rights. Paul even goes to an extreme. 1 Corinthians 8:13, he says, "If food makes my brother stumble, I will never eat meat, lest I make my brother stumble." His point is that our priority should be love, love for one another in calling them and helping them not to stumble over the things that we have freedom over.

29:30In other words, Christians are to be quick to lay down their rights in order to advance the gospel and fulfill Christ's mission. In 1 Corinthians 9, Paul says, "For though I am free from all, I have made myself a servant to all that I might win more of them. To Jews, I became a Jew. To Gentiles, I became a Gentile." If I sit down with Gentiles and they serve me bacon and pulled pork, I'm going to eat it because I don't want to offend them, and I want the gospel to have an opportunity. And if I sit down with Jews and they feed me whatever they put before me, I'm going to eat what they put in front of me.

30:07Why does he do this? That by all means, I might save some. And so the question, I think, for us this morning, because we're free, do you use your freedom in order to serve others and to prevent others from stumbling? Do you use your freedom to serve others and to advance the gospel?Now, sometimes it is necessary to offend. We tell people that they're sinners in need of a savior, and that is offensive. We say that we cannot go along just to get along if it means compromise or denying the creation order or calling what is evil, good. We cannot lie just to keep the peace. The gospel is indeed offensive, but let the gospel be offensive and not our preferences or desires. Paul says believers are the fragrance of Jesus wherever they go, and we're an aroma of life to some, and we're the aroma of death to others. The image that came to mind is there's this fruit in Southeast Asia that's very pungent.

31:18It's called durian. How many of you ever had it? I know we're in Minnesota, so a fraction of you. So it looks like a Pokémon, and it's banned from all the hotels and buses and any public transport because its smell is just overwhelming. And if you like it, it smells amazing. And I like it. I think it's the king of fruits. And I have heard it described as the smell of raw onions and cat urine mixed together. And if you don't like it, it's disgusting. You just need to leave the room, and it smells terrible. And it's the same thing, and some people love it and will pay lots of money in order to obtain it.

32:00And that's what Paul is describing with the gospel. Wherever we go, some people are going to get a whiff of you, and they're going to be like, "Man, I want what you have. What is it about you? There's so much hope. You're always smiling. Even when you're depressed, you're looking to Jesus. You're talking about your church family, the people come around you. What is that? I want what you have." And then other times, people are like, "I want nothing to do with you. I'm going to time when I bring in my trash, so I don't have to have to talk to you because of how offensive I find you because of the things you believe."

32:38And that's the reality for us, brothers and sisters. Let the gospel offend, but don't put any additional stumbling blocks before those who don't yet know Jesus. We resist imposing our preferences and desires and even what we deem as best practices as a requirement in coming to faith in Jesus. And instead, even if we're aroma of death to some, oh, that we would beckon them in to say, "Come, come. Jesus is much better than even me. Come on. Just come in. Just study the scriptures with me. Come to my church. I think you'll meet nicer people even than me. Come on." Number three, we're free. Don't offend unnecessarily.

33:23And number three, depend on Christ's provision. This passage reveals Jesus' greatest, most amazing provision, and one of the smallest provisions by a miracle in all of the New Testament. Jesus dies in order to provide forgiveness of sins and redeem us so that we could have life and have relationship with God through the blood of Jesus, be cleansed and washed, and he pays Peter's temple tax. What it's telling us is that we can trust God to provide in great and small ways. So this morning, you can trust the Lord with political instability, with global conflict, with economic uncertainty, and cultural hostility.

34:22For some of you, you can trust God with your cancer treatments and your surgeries and your autoimmune diseases. You can trust the Lord with ER visits and a loved one being moved to hospice and the dread of having to say goodbye and travel anxieties and broken relationships that have taken years and still haven't mended. You can trust the Lord this morning, brothers and sisters, with wayward children, sudden car crashes, unemployment, and the death of a loved one. You can trust the Lord this morning with your anxieties and your fears and your struggles with self-worth or your shame over your past sins.

35:12You can trust the Lord with your conflict in your marriage that doesn't look like it's ever going to get better, your unwanted singleness, your feelings of betrayal, your strained relationships. You can trust the Lord this morning in your financial uncertainty as you make big life-altering decisions or your recently unstable income. You can trust the Lord to meet you in your doubts and your loneliness and your sin struggles and your unanswered prayers. This text is showing us He solved our greatest problem, his death and resurrection for us so that we would have forgiveness of sins. And He could just tell Peter, "Go work, catch some fish, sell them, and then pay your temple tax because I've already taken care of the big things."

36:09He doesn't. He's like, "Peter, I got you. I got you. Go miraculously pull out the coin from the fish's mouth because I care for all of your burdens this morning." And so from every fear, small pressures to the deepest existential fears that we carry, you can bring those to the Lord by faith this morning.Jesus cares about everything that burdens us, even the things that others from the outside look in and say, "That's so trivial." And he gloriously addresses our greatest debt and burden by his death on the cross. And so you can pray as he taught us to pray. It's amazing that these two phrases are put together.

36:57"Give us this day our daily bread, and forgive us our sins." He puts those two realities back to back. You can pray, "Give me exactly what I need today in daily bread, and forgive me my sins, because those condemn me to hell." And in the new creation, we will be sons and daughters of the High King, and we will be exempt from death forever. We will rise with him. Death will be swallowed up in victory, and as sons and daughters of the High King, we will inherit the kingdom of God. No more taxes. We will inherit the kingdom, and we will rule and reign with him for all eternity. Let's pray. Father, we marvel at who you are and who your Son is. We thank you for Jesus and his profound example of foregoing his rights, his authority, his power, his glory, so that he might provide for us in his death and resurrection.

38:19And oh, make us people who are eager and willing and ready to forego our rights in making much of Christ, both near and to the very ends of the earth, that we would treasure Christ in all of life. We pray this in the precious name of Jesus. Amen. Amen.

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Sermon Text

Matthew 17:22-27