Summary: How to pay the IRS when U R broke.

Paying the IRS, When U R Broke

Matthew 17:24-27

I. Tax Exemption vs. 26, 27

A. Jesus was Exempt

B. Jesus made an Exception

II. Filing Jointly vs. 27

“. . . give unto them for me and thee.”

III. What to do in case of Audit, vs. 27

Records, This is the record

From Reader’s Digest:

It’s time to pay my income tax

And, brother, that’s no joke.

For after paying IRS

I find that I R broke!

—Jerry Henderson in Lubbock, Texas, Avalanche-Journal

As April 15 draweth nigh,

My spirits start to droop.

A poor, downtrodden slave am I,

In short, an income poop.

—Fred Meyers, quoted by Jack Rosenbaum in San Francisco Examiner

Income tax is almost due

And this makes me today

Another shaking member of

The I.O.U.S.A.

—Martin Buxbaum in Table Talk

Background

Shortly after Jesus and His disciples arrived at Capernaum, Peter received a visit from the collectors of the temple tax. They asked, “Doesn’t your teacher pay the temple tax?” (Matt. 17:24). This kind of tax was first imposed on the Israelites by Moses (Exod. 30:11-15) and was used to defray the cost of the erection of the tabernacle. It was required annually of every Israelite over twenty years of age.

The tax was like a voluntary church-rate; no one could be compelled to pay (Plummer.) Originally the Mishna laid it down that the goods of those who had not paid might be detained after the twenty-fifth of Adar; but it is scarcely credible that this obtained at the time of Christ, especially in Galilee. It had to be deposited in the (three) chests of an inner chamber of the temple in Jewish shekels, and must be changed by the money-changers in the Temple from Roman and other foreign coins into Jewish shekels, as it was, with an annual graft of over two hundred thousand dollars. The tax itself constituted a vast treasure in the Temple, a strong temptation to lawless greed and enticement to foreign rulers, and one of the chief causes of the great war that finally destroyed the city and Temple. The yearly receipts of this tax were destined to pay for the animals for the general sacrifices, pay the Rabbis, inspectors of sacrifices, copyists, bakers, women who washed the Temple linen, water and other supplies, and for repairs of the Temple.

It is possible and quite probable that the prompt appearance of the tax-collectors was due to a plan of the alert enemies, to involve Jesus and Peter in a breach of a recognized obligation, or to reveal if He were really following the idea of the Zealot, Judas of Galilee, who would not pay the Temple-tax so long as the Holy City was polluted by the Romans. The form of question they used did not call for an affirmative answer, such as they received from Peter, but rather implied doubt.

This tax was voluntary rather than obligatory. The provision in Exodus 30:11-15 seems to have applied only to the original collection to be taken while the tabernacle was under construction. After the Babylonian captivity, rabbinical tradition imposed this tax as customary for all Jews. Thus to refuse to pay this tax would not lead to an accusation of violating the law although it would be a violation of tradition. Further, as Farrar notes,

The question suggests two difficulties—viz., Why had our Lord not been asked for this contribution in previous years? And why was it now demanded in autumn, at the approach of the Feast Tabernacles, instead of in the month Adar, some six months earlier? The answers seem to be that priests and eminent rabbis were regarded as exempt from the tax; that our Lord’s frequent absence from Capernaum had caused some irregularity; and that it was permitted to pay arrears some time afterwards.

Since Christ was recognized by many as a Rabbi, it was questionable whether He would have been compelled to pay the tax. The tax was demanded of Christ, not the disciples. A possible explanation is that Capernaum was not their home town.

Because Christ always obeyed the commands of the law, Peter had no need to ask what He would do but immediately affirmed that He would pay the temple tax. Christ used this as an occasion to instruct Peter.

“And the LORD spake unto Moses, saying,” (Exo 30:11)

“When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the LORD, when thou numberest them; that there be no plague among them, when thou numberest them” (Exo 30:12).

“This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the LORD.” (Exo 30:13)

“Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the LORD.” (Exo 30:14)

“The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD, to make an atonement for your souls.” (Exo 30:15)

Nehemiah 10:32 changed to ⅓ shekel, about 30 cents

due on the 15th of Adar (March), six months overdue

ATONEMENT (uh tohne’ mehnt), meaning reconciliation:

In Psalm 78:38, the Hebrew for “atoned for” is used where the KJV translates “forgave” as is also true in Deuteronomy 21:8. Because God “atones for” or “covers” human sin, atonement is best understood as expiation, that is removing the barrier that sin creates rather than propitiation or appeasing an angry God, though both views of atonement continue to be taught by Bible students.

Atonement and the Cross The focal point of God’s atoning work is Christ’s death on the cross. Paul wrote that “when we were enemies, we were reconciled to God by the death of his Son” (Rom. 5:10). These words not only define the meaning of atonement, they reveal the heart of the gospel as well. (Hebrews 10, We understand the O.T. system as symbolic of Christ)

1. Atonement and ransom. Ransom is an image drawn from ancient economic life. The picture is a slave market or prison. People are in bondage and cannot free themselves. Someone comes and pays the price (provides the ransom) to redeem those in captivity.

The New Testament emphasizes both the fact of deliverance and the ransom price. Jesus said that He came “to give his life a ransom for many” (Mark 10:45). Peter declared that “ye were not redeemed with corruptible things, as silver and gold,... But with the precious blood of Christ” (1 Peter 1:18-19a). The main idea in this imagery is rescue from bondage through the costly self-giving of Jesus. —Bert Dominy

During pre-Civil War days a wealthy Southern plantation owner went to the slave market in New Orleans to buy some slaves. But when the slave dealer put a little Negro girl on the block, his heart was deeply touched. The bidding was brisk. But every time others bid for the girl he raised the bid. Finally, the bidding stopped, the count was made, and the little girl was declared sold to the wealthy planter.

Then she walked over to her new master and asked, “Massee, what do you want me to do now?”

He replied that he did not want her to do anything, that he was setting her free, and that she could go any where she pleased. But she insisted that she wanted to go with him, and that she wanted to go to his home and work as a slave for his wife and children. So, he took her home to his wife and told her the story.

For many, many years she served her mistress as faithfully as any slave could do. And when the neighbors and friends would ask, “Why do you continue to serve as a slave when your master has set you free?” she would answer ever time, “He redeemed me! He redeemed me!”

I. Tax Exemption, Jesus enjoyed tax exempt status, Matt 17: 25, 26

“free”=exempt

The temple tax was used for the upkeep of his father’s temple

Christ referred to the prevalent practice of requiring conquered peoples to pay duty and taxes to support the conqueror. The citizens of the conquering country were exempt from taxes. The Romans levied taxes on conquered provinces to support the Roman government so that the Roman citizens might be free from this obligation. Peter immediately recognized that kings do not collect from their own sons (that is, their own citizens) but rather from others (that is, those whom they have conquered). The conclusion was that the sons or citizens were exempt from taxation.

Christ’s inference was that since this taxation was to support the temple, which was His Father’s house, He and those associated with Him should not have to pay taxes to support it. It should be supported by those who came to it to receive benefits from it. This was an affirmation like the one Christ had made when, at the beginning of His ministry, He had gone into the temple to cleanse it and to possess it in His Father’s name (John 2:13-17).

Peter are you forgetting who you said I was? Matt 16:13-16

*Does the Redeemer need to pay redemption tax?

Need to explain - to pay without explanation would indicate the need to pay ransom.

The Impeccability of Jesus Christ:

“For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him” (2 Cor. 5:21).

“And ye know that he was manifested to take away our sins; and in him is no sin” (1 John 3:5).

Jesus does not need to pay ransom because he did not sin. He is sinless. Ted Bundy could not pay the debt for John Wayne Gacy or Jeffrey Dahmers for obvious reasons.

Why did Jesus perform the miracle?

▸ He did not resort to a miracle to pay this tax because of the depleted treasury of the apostolic group, as some have assumed.

▸ Nor did He make use of His supernatural power for mere personal ends, contrary to His action in the first temptation in the Judean desert.

This miracle which seemed not to be a necessity, was so designed as to once again impress His disciples that He was the Son of God and should be so treated by men. By the miracle, Jesus demonstrated His universal foreknowledge and supremacy over all nature. No lesson could have been better suited to Peter and the other disciples at this time.

Jesus showed that He was exempt!

The purpose of the miracle was to teach the deity of Christ. That is why it was so displeasing to Strauss and other critics.

Because of Adam’s sin - needed justification, Adam, also lost dominion over nature Remarkable

Someone had to lose coin, fish had to take and retain, same fish had to be the first to Peter’s hook.

“For thou hast made him a little lower than the angels, and hast crowned him with glory and honour” (Psa 8:5).

“Thou madest him to have dominion over the works of thy hands; thou hast put all things under his feet:” (Psa 8:6)

“All sheep and oxen, yea, and the beasts of the field;” (Psa 8:7)

“The fowl of the air, and the fish of the sea, and whatsoever passeth through the paths of the seas” (Psa 8:8).

Here the second Adam demonstrates that he has recovered what the first Adam had lost — the

“dominion over the fish of the sea, and over the fowl of the air, and over the cattle, and over all the earth, and over every creeping thing that creepeth upon the earth” (Gen. 1:26).

So why did He pay? vs. 27

If Christ had refused to pay the temple tax as He might as well have done, the authorities would have had ground on which to accuse Him and reject Him. To prevent this, Christ commanded Peter to cast a fishline into the lake and to open the mouth of the first fish he caught. The coin Peter would find in the fish’s mouth would be sufficient to pay a tax for two. Jesus told Peter to give the coin to the tax collectors so they could not make an accusation against Him. In this incident, then, Christ claimed authority over the temple and exemption from the tax used to support it because of His relationship to the One to whom the temple was dedicated.

It is better to waive our rights and submit to the wrong than to prejudice the cause in any way whatever.

Tax rebellers, Freeman

Some thought Jesus was following idea of the Zealot, Judas of Galilee, who would not pay Temple-tax so long as the Holy City was polluted by the Romans.

Maybe didn’t want Peter to be called a liar.

Principle; Many marriages dissolved over less, 30 cents

Sometimes we win fights over 30 cents but lost a friend, or a chance to help or influence someone.

McDonald’s - dropped my change — She thinks I was trying to steal 10 cents

I. Tax Exempt

II. Filing Jointly, vs. 27 Substitutionary Atonement, “one coin for me and thee”

united with Christ in His death — joint heirs

A talk to the redeemed first, Jesus takes care of his followers.

At His bidding Peter had left his nets, boats, fish market to follow Jesus. Had no resources

When we forsake all to follow Christ — we can expect Him to meet our needs— whether it’s 30 cents or tremendous.

Wouldn’t you like to bring your burdens to the Lord and leave them there?

Joe used to worry all of the time about everything. His friends all knew him as a worrier. One day Bill was walking down the street when he saw his worrying friend bouncing along as happy as a man could be. Joe was actually whistling and humming and wearing a huge smile; he looked as if he did not have a care in the world. Bill could hardly believe his eyes; it was obvious that a radical transformation had taken place. Bill had known Joe from way back as an inveterate worrier, so he had to find out what had happened.

He stopped Joe and asked, “Joe, what’s happened to you? You don’t seem worried any more; I never saw a happier man.” Joe replied, “It’s wonderful Bill, I haven’t worried for several weeks now.” Bill continued, “That’s great; how did you manage it? What brought about the change?” Joe explained, “You see, I hired a man to do all of my worrying for me.” “You hired a man to do all of your worrying for you?” “Right,” Joe assured him. “Well,” Bill mused, “I must say that that is a new wrinkle. Tell me, how much does he charge you?” “A thousand dollars a week.” “A thousand dollars a week? How could you possibly raise a thousand dollars a week to pay him?” Joe answered, “That’s his worry.”

“But seek ye first the kingdom of God, and his righteousness; and all these things shall be added unto you” (Mat 6:33).

B. Those that need redemption

stop trying to pay your own, Jesus already paid for you.

I Peter 1:18, 19 - Jesus paid it all

Greek word Tetelestai, which in our version of the Scripture is translated, “It is finished.” Archaeologists have repeatedly found its Latin equivalent, consummatum est, scrawled across tax receipts used in those days, indicating it also meant “paid,” A renowned Presbyterian professor has conjectured that many standing near the cross probably interpreted the Savior’s words as having that connotation. With sin’s account settled, our debt of guilt was indeed wiped out!

It’s Maundy Thursday, 1990 and thousands of Philippinos are re-enacting the last agony of Jesus. Barefoot, over the hot stone streets in scorching sun, they are dragging heavy wooden crosses, flogging their bare backs bloody with glass-studded whips, grizzly Lenten rituals in which at least a dozen people will be nailed to crosses, seeking through pain and suffering, redemption. It is tradition, so in a Moslem shrine in Bangledesh, a woman worshipper offering prayers extended her arms toward one of the crocodiles which live there; it bit off her hand and swallowed it.

People continue to do so many odd, self-humiliating acts, not understanding how to just receive the free gift of eternal life. Praise God, Jesus paid it all!

—Associated Press, 4-12-90

In Planet in Rebellion, George Vanderman wrote: “It was May 21, 1946. The place—Los Alamos. A young daring scientist was carrying out a necessary experiment in preparation for the atomic test to be conducted in the waters of the South Pacific atoll at Bikini.

“He had successfully performed such an experiment many times before. In his effort to determine the amount of U-235 necessary for a chain reaction—scientists call it the critical mass—he would push two hemispheres of uranium together. Then just as the mass became critical, he would push them apart with his screwdriver, thus instantly stopping the chain reaction.

“But that day, just as the material became critical, the screwdriver slipped! The hemispheres of uranium came to close together. Instantly the room was filled with a dazzling bluish haze. Young Louis Slotin, instead of ducking and thereby possibly saving himself, tore the two hemispheres apart with his hands and thus interrupted the chain reaction.

“By this instant, self-forgetting daring, he saved the lives of the seven other persons in the room. As he waited... for the car that was to take them to the hospital, he said quietly to his companion, Al Graves, “You’ll come through all right. But I haven’t the faintest chance myself.’ It was only too true. Nine days later he died in agony.

He had saved the lives of seven others—but he could not save his own life.

For thousands of years, sin had built up in intensity until it became a critical mass at Calvary. On the rugged cross, Christ threw His own body across the fury of sin’s chain reaction and broke its destructive power over your soul, over mine.

The mocking crowd shouted these cruel words in the ears of the suffering Savior: “He saved others; Himself he cannot save” (Matthew 27:42).

How true were their words!

If Christ would have saved Himself, others He could not have saved. “He gave His life a ransom for many.”

I like the song that says:

“Christ could have called ten thousand angels

To destroy the world and set Him free:

He could have called ten thousand angels

But He died alone for you and me.”

I. Tax Exempt

II. Filing Jointly

III. What to do in case of an Audit

Keep good records, vs. 27

See if you can find any record that the taxes were paid

This is the only miracle which does not have the results recorded. We would expect another verse that would read: “And Peter went to the sea, cast in a hook, and drew up a fish; and when he had opened its mouth, he found there a coin, and used it to pay the temple tax for himself and for Jesus.” But verse 28 is not there. Then, how do we know that the miracle took place? Because Jesus said it would! “There hath not failed one word of all His good promise.” (I Kings 8:56)

People lack assurance because they don’t believe God - Romans 10:13

Many people are searching frantically to find out if their ransom has been paid.

They usually look through their experiences, Healed? Spoke in tongues? A feeling?

They won’t take God at His word.

Let me show you where to find your records!

“And this is the record, that God hath given to us eternal life, and this life is in his Son” (1 John 5:11).

“He that hath the Son hath life; and he that hath not the Son of God hath not life” (1 John 5:12).

“These things have I written unto you that believe on the name of the Son of God; that ye may know that ye have eternal life, and that ye may believe on the name of the Son of God” (1 John 5:13).

Take God at His word — He’s never lied

The Children are exempt

need to file jointly

prepared for the auditor - the Word of God is our proof of payment

It is recorded in history that some years ago a man was condemned to be put to death. When he came to lay his head on the block, the prince who had charge of the execution asked him if there were any one petition he could grant him. All that the condemned man asked for was a glass of water. They went and got him a tumbler of water, but his hand trembled so that he could not get it to his mouth.

The prince said to him, “Your life is safe until you drink that water.”

He took that prince at his word and dashed the water to the ground. They could not gather it up, and so he saved his life.

My friend, you can be saved now by taking God at His Word. The water of life is offered to “whosoever will.” Take it now and live.