The Exemption for Jesus

The place of the Old Testament (Old Covenant) Law in the life of one following Jesus is a significant issue that I believe needs to be clarified and understood. Frankly speaking, I think most Christians don’t get it.

Reading through the Gospel of Matthew, I came upon a short passage that provides some clarity. What is clear is not the part that I have focused on previously. And, what is clear is kind of astounding.

This section is Matthew 17:24-27 (NASB).

Now when they came to Capernaum, those who collected the two-drachma tax came to Peter and said, “Does your teacher not pay the two-drachma tax?” He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?” When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt. However, so that we do not offend them, go to the sea and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a stater. Take that and give it to them for you and Me.”

The New International Version (and others) paraphrases the description of the tax as “the temple tax.” Free adult Jewish men showed their solidarity with the Temple and the holy land by paying this annual levy (The IVP Bible Background Commentary, p92). It seems to be a census tax based on Exodus 30:12-16, included in God’s instructions to Moses for building the Tabernacle (AKA tent of meeting).

“When you take a census of the sons of Israel to count them, then each one of them shall give a ransom for himself to the Lord, when you count them, so that there will be no plague among them when you count them. This is what everyone who is counted shall give: half a shekel according to the shekel of the sanctuary (the shekel is twenty gerahs), half a shekel as a contribution to the Lord. Everyone who is counted, from twenty years old and over, shall give the contribution to the Lord. The rich shall not pay more, and the poor shall not pay less, than the half shekel, when you give the contribution to the Lord to make atonement for yourselves. And you shall take the atonement money from the sons of Israel and give it for the service of the tent of meeting, so that it may be a memorial for the sons of Israel before the Lord, to make atonement for yourselves.”

The tax was intended to be more than helping pay for Temple expenses. It’s called a “ransom” for making “atonement for yourselves.” The word for “yourselves” means “life” or even “soul.” The term “contribution” is an “uplifted (or) heave offering.” This tax was one of the ways for the Hebrews to express their need for soul redemption.

My previous understanding of this passage was that it teaches us to be good citizens and pay our rightful taxes. Furthermore, it shows that God will provide what we need to be those good citizens. But now, it’s clear that’s not the meaning we get.

Peter assured the tax collectors that Jesus paid the temple tax. Being a good Jew, he wanted to make sure they knew his teacher obeyed the Law.

In the house, Jesus confronted Peter with a question about the “kings of the earth.” Peter knew that the kings didn’t require their own sons to pay the same taxes as the rest of the population. Jesus made use of the way the world operated as an analogy for himself. Jesus was saying, “The sons are exempt. They don’t have to pay the tax. That’s way it is for me.”

Jesus, “the Son of the living God” as Peter himself had recently declared (Matthew 16:16), was exempt from obeying the Law of the temple tax. Obviously he did not need to pay any kind of ransom in order to atone for himself. He did not need redemption. So he was free from paying that tax. (At the time Jesus did not want to make a big deal about this so he sent Peter to catch a fish carrying the money to pay the tax.)

In fact, Jesus didn’t need to obey any of the Law. Just as the temple tax had a specific purpose, so did the entire Law.

Romans 3:20

Through the Law comes knowledge of sin.

Romans 5:20

The Law came in so that the offense [sin] would increase.

Romans 7:5

For while we were in the flesh, the sinful passions, which were brought to light by the Law, were at work in the parts of our body to bear fruit for death.

Galatians 3:24

Therefore the Law has become our guardian to lead us to Christ.

See also 1 Corinthians 15:56; 1 Timothy 1:9; Hebrews 10:1.

The Law was for guarding/tutoring, controlling sin, showing sin, preparing for the Messiah to come and redeem from sin. Jesus didn’t need any of that, so he was exempt from the entire Law. He had no “sinful passions” that needed to be revealed and controlled and for which he would need a messiah to redeem his life. He himself is the Messiah who provides redemption for “those who were under the Law, that we might receive the adoption as sons and daughters” (Galatians 4:5).

But…but…but Jesus said he came to fulfill the law! Yes, he did (Matthew 5:17-18). He did not fulfill the Law by obeying it. That’s a common belief among Christians. Just this week I heard a pastor, preaching on the Ten Commandments, say, “Jesus comes as my Savior and he fulfills all of it. Jesus came and lived with complete obedience to the Law.” No, he didn’t. Jesus fulfilled the Law by being the Savior that the Law showed was needed and promised would come. He accomplished the purpose, the end goal of the Law. The Law has been fulfilled – completed – by the redeeming life and sacrifice of Jesus.

Think about this from Peter’s perspective. He had never known anyone like this. Here was a man, a Jewish man, who was exempt from the Law. And he was the Messiah, the one from God, the King bringing God’s victory and Kingdom to his people. Without the Law. There’s a whole new way of living coming into the world through Jesus.

Recently, I wrote on this blog about Jesus the Man. He is the human that all humans are intended to be – the image of God. Being that image of God does not mean keeping a set of commandments that are written down on paper (or stone). There is far more to it than that. And it is the life that we are given. Notice again Peter and Jesus talking about the temple tax. Jesus said, “Then the sons are exempt.” Sons. Plural. All God’s children are exempt from the Law. In Christ we “receive the adoption as sons and daughters” (Galatians 4:5). In Christ we come to know our Father and to live as his children, his images, in the freedom of new life by the Spirit.

Romans 7:4-6

Therefore, my brothers and sisters, you also were put to death in regard to the Law through the body of Christ, so that you might belong to another, to Him who was raised from the dead, in order that we might bear fruit for God. For while we were in the flesh, the sinful passions, which were brought to light by the Law, were at work in the parts of our body to bear fruit for death. But now we have been released from the Law, having died to that by which we were bound, so that we serve in newness of the Spirit and not in oldness of the letter.

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For a more extensive explanation of the New Testament teaching that the Law is no longer required for living as a follower of Jesus, you can read this article on this website: “Radicalized Christians 3 Hey, law, you can move on now.”