John Lightfoot on Matthew 17:24

[They that receive the (didrachma) tribute-money.] Two things persuade me that this is to be understood of the half-shekel, to be yearly paid into the treasury of the Temple:

1. The word itself whereby this tribute is called, Concerning this, thus Josephus writes: "He laid a tax upon all the Jews wheresoever they were, namely, two drachms: commanding every one, of whatever age, to bring it into the Capitol, as before they had paid it into the Temple at Jerusalem." And Dion Cassius of the same thus, "He commanded all to bring the didrachm yearly to Jupiter Capitolinus."

The Seventy Interpreters, indeed, upon Exodus 30:13, render it half a didrachm; but adding this moreover, which is according to the holy didrachm. Be it so; the whole shekel was the holy didrachm: then let the half shekel be, the common didrachm. However, the thing is, he that paid the half-shekel, in the vulgar dialect, was called, he that paid the shekels; and that which is here said by Matthew, they that receive the didrachm, the Talmudists express they that demand or collect the shekels. The Targumists render that place, Exodus 3 [13], the half of the shekel; the reason of which see, if you please, in Maimonides. "The shekel (saith he) concerning which the Law speaks, did weigh three hundred and twenty grains of barley; but the wise men sometime added to that weight, and made it to be of the same value with the money Sela, under the second Temple, that is, three hundred eighty-four middling grains of barley." See the place and the Gloss.

2. The answer of Christ sufficiently argues that the discourse is concerning this tax, when he saith, He is son of that king for whose use that tribute was demanded: for, "from thence were bought the daily and additional sacrifices, and their drink offerings, the sheaf, the two loaves (Lev 23:17), the shewbread, all the sacrifices of the congregation, the red cow, the scapegoat, and the crimson tongue, which was between his horns," &c.

But here this objection occurs, which is not so easy to answer. The time of the payment of the half shekel was about the feast of the Passover; but now that time was far gone, and the feast of Tabernacles at hand. It may be answered, 1. That Matthew, who recites this story, observed not the course and order of time, which was not unusual with him, as being he among all the evangelists that most disjoints the times of the stories. But let it be granted that the order of the history in him is right and proper here, it is answered, 2. Either Christ was scarcely present at the Passover last past; or if he were present, by reason of the danger he was in by the snares of the Jews, he could not perform this payment in that manner as it ought to have been. Consider those words which John speaks of the Passover last past, chapter 6:4, "The Passover, a feast of the Jews, was near"; and chapter 7:1, "After these things Jesus walked in Galilee; for he would not walk any more in Jewry, because the Jews sought to kill him." 3. It was not unusual to defer the payment of the half shekels of this year to the year following, by reason of some urgent necessity. Hence it was, when they sat to collect and receive this tribute, the collectors had before them two chests placed; in one of which they put the tax of the present year, in the other of the year past.

But it may be objected, Why did the collectors of Capernaum require the payment at that time, when, according to custom, they began not to demand it before the fifteenth day of the month Adar? I answer, 1. It is certain there were, in every city, moneychangers to collect it, and, being collected, to carry it to Jerusalem. Hence is that in the tract cited, "The fifteenth day of the month Adar, the collectors sit in the cities," to demand the half shekel; "and the five-and-twentieth they sit in the Temple." 2. The uncertain abode of Christ at Capernaum gave these collectors no unjust cause of demanding this due, whensoever they had him there present; at this time especially, when the feast of Tabernacles was near, and they about to go to Jerusalem, to render an account, perhaps, of their collection.

But if any list to understand this of the tax paid the Romans, we do not contend. And then the words of those that collected the tribute, "Does not your master pay the didrachm?" seem to sound to this effect, "Is your master of the sect of Judas of Galilee?"