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