The miracle of the coin found in the fish's mouth (Matthew 17:24-27) may be among the least dramatic of Christ's miracles, but it is certainly instructive. The context involves the paying of the Temple tax, and not surprisingly, only Matthew, the former tax collector for Rome, reports it. Although he did not collect this particular tax, it still interested him. His account of Christ's life tends to highlight the King and His Kingdom. Why, then, should the King be subject to a tax? Is He not the Son of God, the Heir of all His Father's house?

Coming to Capernaum, the tax collector asks Simon Peter, "Does your Teacher not pay the temple tax?" and Peter replies in the affirmative (verses 24-25). This tax was not a Roman civil tax but a religious one supporting the Temple in Jerusalem. God inaugurated this tax in the wilderness, instructing Moses to take a half shekel from every male twenty years and older (Exodus 30:11-16). It provided for the work of the Tabernacle and later of the Temple, including during the time of Christ. This tax was not an evil one per se, helping to cover legitimate costs of the worship of God, but as with almost all taxation, the money was often misused.