After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma 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 sons or from others?"
"From others," Peter answered. "Then the sons are exempt," Jesus said to him.
"But so that we may not offend them, 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."
~Matthew 17:24-27
This is not any type of theology from this passage just an interesting thought...
From Exodus 20:11-16 is shown the idea that an annual half-shekel tax is to be given to the Tabernacle. At the time of Jesus there was an annual half-shekel tax payable to the Temple by every free male over the age of 20.
Since there is no ground for disassociating Peter from the other disciples in the matter of the tax (and that Peter and Jesus were the only ones paid for here...) it's hard not to entertain the idea that Peter was possibly the only one of Jesus' disciples over 20.
What do you think?
---reference---
Ellison, H L, 1979, “Matthew”, New International Bible Commentary, Bruce, F F (ed.), Zondervan, Grand Rapids, 1121-1155
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