Unless we receive light from the Lord, it is difficult to see the connection between verses 1 through 23 and verses 24 through 27. In 17:24-27 we have the matter of paying the half-shekel to the poll-tax gatherers. This is a test to determine whether or not we know how to apply the revelation and vision concerning Christ. In chapter sixteen Peter received a clear revelation from the heavenly Father regarding Christ as the Son of the living God. From that time onward, Peter was certain that Christ was the Son of the living God. Following this, on the mountaintop he saw a vision of Christ manifested as the Son of the living God. Therefore, he both received the revelation and saw the vision. It is possible to have a revelation without having a vision. What Peter received from the heavenly Father in chapter sixteen was merely the revelation. In chapter seventeen he saw the Son of God manifested and expressed through the man Jesus of Nazareth. Nothing could have been more clear than this revelation and vision.
Peter, however, had to be tested regarding the application of the revelation and the vision. To receive the revelation and to see the vision is one thing, but to apply them in a practical way is another. For example, we probably all have received the revelation from Galatians 2:20 that we have been crucified with Christ and that Christ lives in us. Perhaps even the weakest one among us has received this revelation. However, when your wife or husband gives you a difficult time, can you still say, “It is not I, but Christ”? When you are with your wife or husband, the revelation of having been crucified with Christ and of Christ living in you may vanish. Very few who have received this revelation apply it to the practical matters in their daily living. Peter might have been like this. He might have said, “I have received the revelation that Jesus is the Son of the living God, and I saw Him transfigured on the mountain. This is very clear to me. Perhaps you have not seen this vision, but I have.” For Peter to receive the revelation and see the vision was wonderful. But now he had to be tested by those who collected the poll tax.
Verse 24 says, “And when they came to Capernaum, those who received the half-shekel came to Peter and said, Does not your teacher pay the half-shekel?” The half-shekel was a Jewish poll tax for the temple (Exo. 30:12-16; 38:26). When Peter was asked this question, he immediately said, “Yes.” Peter did not know how to apply the revelation and the vision, and he was exposed. On the mount of transfiguration, Peter heard the voice from heaven charging him to hear Christ (17:5). If he had still remembered what had taken place on the mountain, he would have referred the question to Christ to hear what He would say. But instead of listening to Christ, he gave his own answer. On the mountain Peter heard the Father say, “This is My beloved Son, in Whom I delight; hear Him!” At that time, Peter talked too much, and he was rebuked for it. Now when the poll-tax gatherers asked him whether or not the Lord paid the half-shekel, he still had too much to say and did not hesitate to answer. If he had learned the lesson, he would have said, “Gentlemen, let me go to Him and hear Him. I need to ask Him whether or not He pays the half-shekel. I don’t have the right to say anything.” Peter, however, did not respond this way, and he was exposed by this test. It is the same with us today. After a conference or training, we may proclaim that we shall never be the same. But I assure you that after you return home, you will be exactly the same. However, do not let this disappoint you.
Verses 25 and 26 say, “And when he came into the house, Jesus anticipated him, saying, What do you think, Simon? From whom do the kings of the earth receive custom or poll tax, from their sons or from strangers? And when he said, From strangers, Jesus said to him, Then the sons are free.” The poll-tax gatherers came to Peter because he was so prominent, like the nose on our face. The quick ones, the bold ones, are the “nose” in the church life. Whenever the church undergoes a test, the “nose” is the part that gets hurt because it is the first to bump into things. Because he stood out so much, Peter got into trouble. After telling the tax gatherers that the Lord Jesus paid the half-shekel, Peter came into the house. But as verse 25 says, Jesus “anticipated him.” Peter was quick, but the Lord was sovereign and did not give him a chance to say anything. On the mountaintop Peter was interrupted by a voice from heaven, and in the house he was stopped by the Lord. Peter had spoken presumptuously. Hence, the Lord stopped him and corrected him before he could speak to Him.
The Lord asked Peter whether the kings of the earth receive custom or poll tax from their sons or from strangers. The sons of kings are always free from paying custom or poll tax. The half-shekel was paid by God’s people for His temple. Since Christ is the Son of God, He was free from paying it. This was contrary to what Peter had just answered.
Peter had received the revelation concerning Christ being the Son of God (16:16-17) and he had seen the vision of the Son of God (17:5). Now, in application, he was put to the test by the poll-tax gatherers’ question. He failed in his answer by forgetting the revelation he had received and the vision he had seen. He forgot that the Lord was the Son of God who did not need to pay the poll tax for His Father’s house.
When the Lord asked Peter whether the kings of the earth received tax from their sons or from strangers, Peter answered, “From strangers.” Doctrinally and theologically Peter answered correctly. When the Lord said to him, “Then the sons are free,” Peter must have been stunned. It seems that the Lord was saying, “Peter, have you forgotten the revelation that I am the Son? On the mountaintop you saw Me as the Son.” The half-shekel was not a tax paid to the secular government. It was collected for the purpose of meeting the expenses of the temple of God, God’s house on earth. According to Exodus 30 and 38, every Israelite had to pay a half-shekel to care for the Lord’s house. Because Jesus is the Son of God, there is no need for Him to pay this tax. When the Lord said that the sons are free, He was indicating that He, as the Son of God, was free from paying the poll tax. After hearing this, Peter did not know what to say. He might have just agreed and said, “Yes, the sons are free. Since You are the Son of God, You are free. Lord, I am sorry for answering the way I did. I forgot the revelation and the vision. I received the revelation that You are the Son of God, and I saw the vision of You as the Son of God. But when the test came, I forgot all about it. Lord, please forgive me.”