The temple tax was a tax mandated by God for the upkeep and operations of the temple in Jerusalem. Here is an overview of what the Bible teaches about the temple tax:
Origins of the Temple Tax
The temple tax originated during the time of Nehemiah and the rebuilding of the temple after the Babylonian exile. When the people returned to Jerusalem, they were charged with rebuilding the temple which had been destroyed by the Babylonians (Ezra 1-6). As part of this rebuilding process, regulations were established to provide for the ongoing operations and maintenance of the new temple complex. We read about this in Nehemiah 10:32-33:
We also take on ourselves the obligation to give yearly a third part of a shekel for the service of the house of our God: for the showbread, the regular grain offering, the regular burnt offering, the Sabbaths, the new moons, the appointed feasts, the holy things, and the sin offerings to make atonement for Israel, and for all the work of the house of our God.
A tax of 1/3 shekel per person was instituted to provide for the regular offerings and services of the new temple. This laid the foundation for the continued temple tax in later years.
The Temple Tax in the New Testament Era
By the time of Jesus, the temple tax was an established annual tax. We read about it in Matthew 17:
When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” (Matthew 17:24)
The tax had increased to 1/2 shekel per person. It was directed toward temple maintenance and operations. Alfred Edersheim notes that:
This annual tax of half a shekel (2 days’ wages) per head was applied to the maintenance of the Temple, and must not be confounded either with the priests’ dues or with any other offerings.
So by Jesus’ day, the temple tax was an expected annual contribution, just as it had been since the time of Nehemiah.
The Purpose of the Temple Tax
What was the temple tax used for? Scripture indicates a few key purposes:
- Providing for the regular public sacrifices and offerings (Nehemiah 10:33)
- Maintaining the furniture and structure of the temple complex (Nehemiah 10:32-33)
- Supporting the priests and Levites who ran the temple operations (Numbers 18:21, 24-26)
- Providing bread for the table in the temple (Nehemiah 10:33)
In short, the tax funded the regular functioning of Israel’s temple worship and the staffing and upkeep of the temple itself.
Who Was Required to Pay the Temple Tax?
The temple tax applied to all Israelites, with some possible exceptions. We see in Nehemiah 10:32 that it applied generally to “the people of Israel.” Jesus also implies that it was universal for Jews when he tells Peter that “kings of the earth” do not collect taxes from their own sons, indicating all sons/citizens were liable for the temple tax (Matthew 17:25-26).
However, some scholars believe the tax may not have applied to women, children, slaves, or those in extreme poverty. Alfred Edersheim concludes:
We infer…that the Temple-tribute was paid by every male Israelite from twenty years upwards, with the exception of priests, Levites, women, children, and slaves, and those so poor as to be supported by charity.
So while the tax was very broad, there may have been exemptions for certain groups.
Collecting the Temple Tax
The temple tax was collected annually, with collection stations set up around the country. Concerning the scene with Peter and the tax collectors in Capernaum, Edersheim notes:
These collectors of the Temple-tribute went about from town to town, knocking at the doors, and calling upon the people to pay the annual Temple-tribute of half a shekel…They did their work thoroughly and harshly…for they held a lien on the lands of the defaulters.
So the tax was actively collected each year by appointed agents who would track down those late in paying. The funds were ultimately brought to Jerusalem and used for needs at the temple.
Jesus and the Temple Tax
What was Jesus’ view of the temple tax? At first, it seems he wanted to avoid paying it, perhaps to avoid appearing to affirm the current corrupted temple system. When asked if his teacher would pay the tax, Peter answered negatively (Matthew 17:24-25).
Yet Jesus chose to pay the tax to avoid offense. He sent Peter fishing, telling him to pay the tax with a coin from the mouth of the first fish he caught (Matthew 17:27). In this way, Jesus avoided unnecessary offense while subtly indicating he was the true Lord who could miraculously provide for the tax.
Regarding this passage, R.T. France comments:
There must be no gratuitous offense…So Jesus pays. But in the manner of his payment he makes it clear that this is no reluctant admission of liability. He himself provides the tax from the first “bank” available by a simple word of command.
So while Jesus submitted to the tax, he also demonstrated his lordship over it.
Lessons from the Temple Tax
Though no longer binding, the concept of the temple tax provides some valuable lessons:
- Giving regularly to God’s work is important.
- Maintaining places of worship has real costs.
- Leaders should be provided for (1 Timothy 5:17-18).
- Giving can be an act of worship when done from the heart.
- Jesus modeled submission to avoid unnecessary offense.
While directly applying the temple tax today is unwise, embracing its spirit of faithful giving is commendable. As Paul says, “On the first day of every week, each of you is to put something aside and store it up” (1 Corinthians 16:2). Regular giving to the local church can reflect the spirit behind the temple tax.
In summary, the temple tax was instituted by God to provide for the operations and maintenance of the temple in Jerusalem. As a flat annual tax on all Jewish males, it ensured the temple had means to function. While no longer mandated, it provides an example of the importance of giving faithfully to God’s work.
The temple tax was an important aspect of Israel’s worship system. By studying its origins, purpose, and practice, we gain insight into how God provided for His temple. While some aspects were fulfilled in Christ, the spirit of faithful giving reflected in the temple tax continues to be relevant today.