Shekalim

Shekalim was the tax paid for the regular day by day sacrifices and shewbread and other necessary items for the temple. It was an annual tax usually paid in March, actually on the 15th (sound familiar?) In the temple area there were several collection boxes for various things, two of which were for the temple tax. One was labelled "Old Shekel" for back taxes and one "New Shekel" for current taxes. In 1960 4500 coins were found at Mt. Carmel that were likely from Jesus' day and associated with the temple tax. Tyrian coinage was used, made of almost pure silver, and the half shekel weighed 14.2 grams. If one paid with the half-shekel there was an 8% handling charge or commission called agio which was a denarii. Since Jesus paid for his and Peter's tax with one coin it was a full shekel and he avoided paying the commission. It is also reasonable to note that the reason Jesus had not previously paid the tax is because he was only in Capernaum in the spring on the Sabbath, and Jews don't handle money on the Sabbath (John 6:4,59).

This story is where we get the idea of churches being tax-exempt since we are sons of the King. However it seems to me that if we really wanted to follow the example of Jesus we would pay the tax anyway. But, who wants to go there? I really doubt Jesus was thinking about giving us an argument for avoiding corporate church taxes in this story. We really should be careful how we handle the words and example of Jesus. Jesus is really teaching us something much more important and it is not what we can "get out of" but what we can "get into."

Remember that Jesus was just recently glorified on Mt. Hermon with Moses and Elijah. He was proclaimed the Son of God by God Himself. He was shown to be greater than Moses and Elijah. He also demonstrated in His dominance over a very stubborn demon that this hidden world was subject to Him. Jesus clearly was great in all ways. Now note what is coming up next in the narrative of Jesus' life, i.e. a discussion among the disciples as to who is greatest in the kingdom. (Matt.18)  So here we have Jesus, Peter and the tax-collector in the middle of these other events talking about a half-shekel temple tax. The tax man sees them enter the city and checks his rolls and makes a beeline to Peter's house. Jesus asks, "What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or strangers?" Simon answered correctly. The sons are exempt. Jesus instructed Peter to do what he "legally" did not have to do in order to do what he "legally" needed to do to be a part of the community of the world in which he lived. It is similar to what Jesus says in Matthew 23 about obeying those who sit in Moses' seat. We are sons of the king but we live in the realm of the world, and we must comply with the world's rules so as not to give unnecessary offence, and to become stand-out weirdos who always seem to be rebellious, making points in ways they do not need to be made. The greatest serves and pays taxes. Notice Jesus calls Peter by his pre-disciple name, Simon, perhaps the name on the tax roll. If your name is on the roll, then pay. Don't pull out your post-disciple name and claim exemption. By the way the so-called Peter fish that is served in Galilee today is not likely the same kind of fish Peter caught. There are two other candidates, the catfish and the Barbel which is like a carp. The catfish is unclean since it has no scales. Both are bottom-feeders. Could there be a connection between bottom-feeders and tax collectors? Must be a mere coincidence.