Matthew 17:24 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? 25 He saith, yes.
[The Desire Of Ages. pp 433>434] Peter only partially comprehended the purpose of his questioner. There were some classes who were held to be exempt from the payment of the tribute. In the time of Moses, when the Levites were set apart for the service of the sanctuary, they were given no inheritance among the people. The Lord said, “Levi hath no part nor inheritance with his brethren; the Lord is his inheritance.” Deuteronomy 10:9. In the days of Christ the priests and Levites were still regarded as especially devoted to the temple, and were not required to make the annual contribution for its support.
Prophets also were exempted from this payment. In requiring the tribute from Jesus, the rabbis were setting aside His claim as a prophet or teacher, and were dealing with Him as with any commonplace person. A refusal on His part to pay the tribute would be represented as disloyalty to the temple; while, on the other hand, the payment of it would be taken as justifying their rejection of Him as a prophet. Only a little before, Peter had acknowledged Jesus as the Son of God; but he now missed an opportunity of setting forth the character of his Master.
By his answer to the collector, that Jesus would pay the tribute, he had virtually sanctioned the false conception of Him to which the priests and rulers were trying to give currency.
When Peter entered the house, the Savior made no reference to what had taken place, but inquired, “What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?” Peter answered, “Of strangers.” And Jesus said, “Then are the children free.” While the people of a country are taxed for the maintenance of their king, the monarch's own children are exempt.
So Israel, the professed people of God, were required to maintain His service; but Jesus, the Son of God, was under no such obligation. If priests and Levites were exempt because of their connection with the temple, how much more He to whom the temple was His Father's house.
If Jesus had paid the tribute without a protest, He would virtually have acknowledged the justice of the claim, and would thus have denied His divinity. But while He saw good to meet the demand, He denied the claim upon which it was based. In providing for the payment of the tribute He gave evidence of His divine character. It was made manifest that He was one with God, and therefore was not under tribute as a mere subject of the kingdom.
Matthew 17:25 And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers? 26 Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free.
May God add His blessing to the study of His word. "Good night" and God bless!