Wednesday, January 3, 2018

AN EXEMPTION



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In Christ, Mark
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The scriptures. May God bless the reading of His holy word.

After Jesus and His disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”

“Yes, he does,” he replied.

When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” He asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?”

“From others,” Peter answered.

“Then the children are exempt,” Jesus said to Him. “But so that we may not cause offense, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for My tax and yours.”

Matthew 17:24-27

This ends today’s reading from God's holy word. Thanks be to God.

It’s been jokingly said for some time now that the only two things that are sure in life is death and paying taxes, a take on words spoken by Benjamin Franklin in the later 1700’s.

Indeed, it seems that at the start of every new year, we no more get finished putting away our Christmas decorations and recovering from New Year’s festivities that we turn our attention to the reality that once again tax returns will soon be due in early spring.

Speaking of taxes, it’s something that has been in the news of late as reforms were passed at the end of 2017. Some of those reforms had to do with exemptions people can take on their returns, amounts to reduce the amount of tax owed, sometimes even to the place where no tax is owed at all. Of interest, we find this matter of tax exemptions coming to the forefront as we continue our study of the Gospel of Matthew in today’s devotion.

You see, paying taxes is not just a modern day conundrum. It happened back in the days of Jesus as well. Look at today’s scripture passage from Chapter 17:

After Jesus and His disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”

“Yes, he does,” he replied.

When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” He asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?”

“From others,” Peter answered.

“Then the children are exempt,” Jesus said to Him. “But so that we may not cause offense, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for My tax and yours.”  Matthew 17:24-27

As some background for this passage, let’s look at a couple of Old Testament verses:

Then the Lord said to Moses,...”Each one who crosses over to those already counted is to give a half shekel, according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the Lord.” Exodus 30:13

At the king’s command, a chest was made and placed outside, at the gate of the temple of the Lord. A proclamation was then issued in Judah and Jerusalem that they should bring to the Lord the tax that Moses the servant of God had required of Israel in the wilderness. All the officials and all the people brought their contributions gladly, dropping them into the chest until it was full. 2 Chronicles 24:9

“We assume the responsibility for carrying out the commands to give a third of a shekel each year for the service of the house of our God: for the bread set out on the table; for the regular grain offerings and burnt offerings; for the offerings on the Sabbaths, at the New Moon feasts and at the appointed festivals; for the holy offerings; for sin offerings to make atonement for Israel; and for all the duties of the house of our God.” Nehemiah 10:32-33

There was no doubting that an annual offering was expected to be made to the temple in order to cover the cost of the offerings required to be offered for atonement, the mandated feasts and festivals, and the duties carried out in the very house of God. This had not changed as we move to the New Testament times of Jesus as we see the very matter raised to Peter in regard to Jesus by tax collectors in Capernaum as Jesus arrived with His disciples in tow. Eager to collect the two-drachma levy, they asked in reference to Jesus:

“Doesn’t your teacher pay the temple tax?”

Peter, seeing Jesus as a man just like him, quickly replied, “Yes, he does.”

And that’s where that exchange ended, with the collectors expecting that Jesus as well as His followers would be adding two-drachmas each to the temple coffers but as we see, this wouldn’t happen until Jesus took a moment to have a word with Peter. For there was a slight issue with what Peter said to the tax collectors, something Jesus wanted to bring to light. Look again at His words here:

When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” He asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?”

“From others,” Peter answered.

“Then the children are exempt,” Jesus said to Him. “But so that we may not cause offense, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for My tax and yours.”

At the heart of this exchange is the matter of exemption, primarily Jesus’ exemption but I believe secondarily this addresses an exemption every Christian receives through their association with Him. More on that in a moment.

First, we find Jesus asking Peter a very fundamental question, one based on the ways of the world and the way rulers addressed the matter of taxation between their own and others.

“What do you think, Simon?” He asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?”

To which Peter replied, as quickly as he did to the tax collectors earlier, “From others.”

Jesus then stated the obvious based on what Peter had said:

“Then the children are exempt.”

In other words, those who were children of the king would not be charged the same as others. There would be an exemption for them.

Now think about that point as it applied to Jesus, the only Son of God, the One who was over all kings. The temple tax was collected largely to support sacrifices needed for the people’s atonement before God. Jesus needed no such atonement. In fact, He was the final atoning sacrifice God was providing for all His people. Given all this, if anyone was exempt from paying the temple tax, it was Jesus.

But Peter had already spoken up and obligated Jesus to pay. To go back on that word would have certainly caused offense to be taken and so Jesus provided Peter a way out of it commanding him to:

“Go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for My tax and yours.”

We know Peter was a fisherman by trade and Jesus had promised to make him a fisher of men but in this instance, Jesus called His disciple to return to his roots and catch a fish who would rather miraculously yield not just a two-drachma coin but one worth four-drachmas, an amount that would cover them both. Jesus covered the cost for Peter, a foreshadowing for what He would do for Him and all mankind later.

This brings me back to the earlier point of exemption for Christians, those who are considered children of the King of kings and Lord of lords. The price levied against every person on earth is destruction, the death penalty for sin. Everyone will pay that charge unless they have an exemption and the only way to gain that is through belief and trust in Jesus Christ as Savior, the One who has already paid the charge through His death on Calvary’s cross. He is the only way anyone gets to God the Father (John 14:6). The only way.

As I close today, just one simple question for you:

Are you in line for an exemption?

Amen.

In Christ,

Mark

PS: Feel free to leave a comment and please share this with anyone you feel might be blessed by it.
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