Matthew 17:26

But our Lord was the son of the king, both according to the flesh, and according to the Spirit; whether as sprung of the seed of David, or as the Word of the Almighty Father; therefore as the king's son He owed no tribute.

(Quæst. Ev. i. 23.) For, saith He, in every kingdom the children are free, that is, not under tax. Much more therefore should they be free in any earthly kingdom, who are children of that very kingdom under which are all the kingdoms of the earth.

This speech has a twofold meaning. First, that the children of the kings of the earth are free with the kings of the earth; but strangers, foreigners in the land, are not free, because of those that oppress them, as the Egyptians did the children of Israel. The second sense is; forasmuch as there be some who are strangers to the sons of the kings of the earth, and are yet sons of God, therefore it is they that abide in the words of Jesus; these are free, for they have known the truth, and the truth has set them free from the service of sin; but the sons of the kings of the earth are not free; for whoso doth sin, he is the servant of sin. (John 8:34.) We may hence gather as a consequence of this, that when any come with justice demanding our earthly goods, it is the kings of the earth that send them, to claim of us what is their own; and by His own example the Lord forbids any offence to be given even to these, whether that they should sin no more, or that they should be saved. For the Son of God, who did no servile work, yet as having the form of a slave, which He took on Him for man's sake, gave custom and tribute.

What then saith Peter? "He saith, Yea:" and to these indeed he said, that He payeth, but to Him he said it not, blushing perhaps to speak to Him of these things. Wherefore that gentle one, well knowing as He did all things, prevented him, "saying, What thinkest thou, Simon? Of whom do the kings of the earth take custom or tribute? of their own sons, or of strangers;" and when he said "of strangers," He replied, "Then are the sons free." For lest Peter should suppose Him to say so, being told it by the others, He prevents him, partly indicating what hath been said, partly giving him leave to speak freely, backward as he was to speak first of these things. And what He saith is like this, "I am indeed free from paying tribute. For if the kings of the earth take it not of their sons, but of their subjects; much more ought I to be freed from this demand, I who am Son, not of an earthly king, but of the King of Heaven, and myself a King." Seest thou how He hath distinguished the sons from them that are not sons? And if He were not a Son, to no purpose hath He brought in the example also of the kings. "Yea," one may say, "He is a Son, but not truly begotten." Then is He not a Son; and if not a Son, nor truly begotten, neither doth He belong to God, but to some other. But if He belong to another, then neither hath the comparison its proper force. For He is discoursing not of the sons generally, but of the genuine sons, men's very own; of them that share the kingdom with their parents. Wherefore also in contradistinction He hath mentioned the "strangers;" meaning by "strangers," such as are not born of them, but by "their own," those whom they have begotten of themselves. And I would have thee mark this also; how the high doctrine, revealed to Peter, He doth hereby again confirm. And neither at this did He stop, but by His very condescension declares this self-same truth; an instance of exceeding wisdom.

Before any hint from Peter, the Lord puts the question to him, that His disciples might not be offended at the demand of tribute, when they, see that He knows even those things that are done in His absence. It follows, But he said, From strangers; Jesus said unto him, Then are the children free.