The dedication of the first-born had its origin in the earliest times. God had promised to give the First-born of heaven to save the sinner. This gift was to be acknowledged in every household by the consecration of the first-born son. He was to be devoted to the priesthood, as a representative of Christ among men. (DA 51.1) MC VC

In the deliverance of Israel from Egypt, the dedication of the first-born was again commanded. While the children of Israel were in bondage to the Egyptians, the Lord directed Moses to go to Pharaoh, king of Egypt, and say, “Thus saith the Lord, Israel is My son, even My first-born: and I say unto thee, Let My son go, that he may serve Me: and if thou refuse to let him go, behold, I will slay thy son, even thy first-born.” Exodus 4:22, 23. (DA 51.2) MC VC

Moses delivered his message; but the proud king’s answer was, “Who is the Lord, that I should obey His voice to let Israel go? I know not the Lord, neither will I let Israel go.” Exodus 5:2. The Lord worked for His people by signs and wonders, sending terrible judgments upon Pharaoh. At length the destroying angel was bidden to slay the first-born of man and beast among the Egyptians. That the Israelites might be spared, they were directed to place upon their doorposts the blood of a slain lamb. Every house was to be marked, that when the angel came on his mission of death, he might pass over the homes of the Israelites. (DA 51.3) MC VC

After sending this judgment upon Egypt, the Lord said to Moses, “Sanctify unto Me all the first-born, ... both of man and of beast: it is Mine;” “for on the day that I smote all the first-born in the land of Egypt I hallowed unto Me all the first-born in Israel, both man and beast: Mine shall they be: I am the Lord.” Exodus 13:2; Numbers 3:13. After the tabernacle service was established, the Lord chose the tribe of Levi in the place of the first-born of all Israel to minister in the sanctuary. But the first-born were still to be regarded as the Lord’s, and were to be bought back by a ransom. (DA 51.4) MC VC

Thus the law for the presentation of the first-born was made particularly significant. While it was a memorial of the Lord’s wonderful deliverance of the children of Israel, it prefigured a greater deliverance, to be wrought out by the only-begotten Son of God. As the blood sprinkled on the doorposts had saved the first-born of Israel, so the blood of Christ has power to save the world. (DA 51.5) MC VC

Peter saw in the collector’s question an insinuation touching Christ’s loyalty to the temple. Zealous for his Master’s honor, he hastily answered, without consulting Him, that Jesus would pay the tribute. (DA 433.1) MC VC

But Peter only partially comprehended the purpose of his questioner. There were some classes who were held to be exempt from the payment of the tribute. In the time of Moses, when the Levites were set apart for the service of the sanctuary, they were given no inheritance among the people. The Lord said, “Levi hath no part nor inheritance with his brethren; the Lord is his inheritance.” Deuteronomy 10:9. In the days of Christ the priests and Levites were still regarded as especially devoted to the temple, and were not required to make the annual contribution for its support. Prophets also were exempted from this payment. In requiring the tribute from Jesus, the rabbis were setting aside His claim as a prophet or teacher, and were dealing with Him as with any commonplace person. A refusal on His part to pay the tribute would be represented as disloyalty to the temple; while, on the other hand, the payment of it would be taken as justifying their rejection of Him as a prophet. (DA 433.2) MC VC

Only a little before, Peter had acknowledged Jesus as the Son of God; but he now missed an opportunity of setting forth the character of his Master. By his answer to the collector, that Jesus would pay the tribute, he had virtually sanctioned the false conception of Him to which the priests and rulers were trying to give currency. (DA 433.3) MC VC

When Peter entered the house, the Saviour made no reference to what had taken place, but inquired, “What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?” Peter answered, “Of strangers.” And Jesus said, “Then are the children free.” Matthew 17:25, 26. While the people of a country are taxed for the maintenance of their king, the monarch’s own children are exempt. So Israel, the professed people of God, were required to maintain His service; but Jesus, the Son of God, was under no such obligation. If priests and Levites were exempt because of their connection with the temple, how much more He to whom the temple was His Father’s house. (DA 433.4) MC VC