Benjamin
Franklin said, “In this world,
nothing is certain, except death
and taxes.” But death
doesn’t get worse every year. Since this
is tax season, I thought I’d tell you a story:
An
old preacher was dying. He sent a message for his IRS agent and his Lawyer
(both church members) to come to his home. When they arrived, they were ushered
up to his bedroom. As they entered the room, the preacher held out his hands
and motioned for them to sit on each side of the bed. The preacher grasped
their hands, sighed contentedly, smiled and stared at the ceiling. For a time,
no one said anything.
Both
the IRS agent and Lawyer were touched and flattered that the old preacher would
ask them to be with him during his final moment. They were also puzzled because
the preacher had never given any indication that he particularly liked either
one of them.
Finally,
the Lawyer asked, "Preacher, why did you ask the two of us to come?"
The
old preacher mustered up some strength, then said weakly, "Jesus died
between two thieves, and that's how I want to go, too."[i]
In
Jesus’ time, lawyers and tax men were thought of just as poorly. Gospel writers portray lawyers as always
having tricks up their sleeves, trying to pull a fast one on Jesus. And they depict tax collectors like Zacchaeus
and Matthew, along with Matthew’s publican friends, as sinners particularly in
need of God’s grace. Because Israelites
hated paying taxes to Rome, they found Caesar’s IRS agents particularly hard to
stomach. I can imagine that when the
Pharisees and Herodians (notorious enemies who shared a common disgust with
Jesus) came to Jesus with a tax question, they were casting sidelong glances in
Matthew’s direction. Mark 12:14-17 says:
They
came to him and said, “Teacher, we know that you are a man of integrity. You
aren’t swayed by others, because you pay no attention to who they are; but you
teach the way of God in accordance with the truth. Is it right to pay the
imperial tax to Caesar or not? Should we pay or shouldn’t we?”
But
Jesus knew their hypocrisy. “Why are you trying to trap me?” he asked. “Bring
me a denarius and let me look at it.” They brought the coin, and he asked them,
“Whose image is this? And whose inscription?”
“Caesar’s,”
they replied.
Then
Jesus said to them, “Give back to Caesar what is Caesar’s and to God what is
God’s.”
Now,
I’m sure you’ve heard plenty of sermons declaring how Jesus perplexed those who
would ensnare him, explaining that we owe taxes and honor to our government,
and worship and obedience to God. While
all that is true, I want to simply point out a difference between what we owe
the government, and what we owe God. On
the one hand, sometimes Caesar demands what we can’t pay, or what is difficult
to pay. For example, if a person told
the tax collector they couldn’t pay, the brute squad would invade their home,
confiscate their property, and maybe throw the delinquent into prison. (Not unlike today, in some ways.) But God, on the other hand, never asks for
more than you can pay. In fact, if God
asks something from you, God usually provides the payment.
In Matthew
17:24-27, we read about another incident regarding taxes. This time, however, it wasn’t the imperial
tax, but the temple tax that needed to be paid.
After
Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma
temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”
“Yes,
he does,” he replied.
When
Peter came into the house, Jesus was the first to speak. “What do you think,
Simon?” he asked. “From whom do the kings of the earth collect duty and
taxes—from their own children or from others?”
“From
others,” Peter answered.
“Then
the children are exempt,” Jesus said to him. “But so that we may not cause
offense, go to the lake and throw out your line. Take the first fish you catch;
open its mouth and you will find a four-drachma coin. Take it and give it to
them for my tax and yours.”
Unlike
Caesar’s tax, which could only be paid by the blood, sweat, and tears of the
person who owed it, Jesus demonstrated that when God demands something of
people, God often pays the price Himself.
Imagine—before this need ever arose, God arranged for a fish to swallow
that coin. Or created a fish with a coin
inside, just for this purpose. However
God did it, it was God who paid the tax demanded by the temple. When Peter had nothing to pay with, God paid
the price.
God
did this for Adam and Eve, providing the first sacrifice that offered its skin
to cover their nakedness and sin. God
did this for Abraham, when God asked the prophet to sacrifice his son on Mount
Moriah (Genesis 22). God did not
ultimately require human blood; Instead, God Himself provided the
sacrifice. A ram in the thicket, caught
by his horns, became the gift upon Abraham’s altar. But this story simply foreshadows Jesus’
offering of Himself for the sin of the world.
God provided Himself as a sacrifice, to pay a tax we could never
pay. When Jesus hung on the cross
between two thieves, he identified with our sin. As death and taxes are certain, Jesus’ death
paid our price. Just as the fish’s mouth
provided the treasure, so from Jesus’ mouth came the blessing of forgiveness
that saved the world.
Have
you ever owed a debt that you couldn’t pay?
Maybe this year at tax time, you especially feel that way. When it comes to your spiritual debt, God
pays the price for you. God doesn’t
simply allow an extension—He offers a grace period that extends to eternity.
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