From the Gospel of Matthew    19 

    The tax is not a tax by a secular government on the Church. This is not 

the tax which the Romans imposed on the conquered land of Israel. The 

half shekel tax was a tax paid by Jews to the Temple; a tax by Jewish leaders 

on Jews. This tax, which troubled Peter, is prophetic of a tax which Church 

leaders will impose on the faithful during a time of trials and suffering for 

the Church. 

    Jesus is critical of this tax. He points out to Peter that such a tax does not 

make sense, since the King does not tax his own children. Yet Jesus allows 

it, and he gives Peter, who represents the Pope, a way to pay it. 

The Sons of Zebedee (Mt 20:20 28) 

     Then the mother of the sons of Zebedee came up to him, with her sons, 

and kneeling before him she asked him for something. And he said to her, 

`What do you want?' She said to him, `Command that these two sons of 

mine may sit, one at your right hand and one at your left, in your 

kingdom.'   (Mt 20:20 21). 

    The sons of Zebedee are James and John, two brothers, who represent 

two parts of the Church which are closely related. These two wish to be 

exalted above the rest of the Church. The other ten parts of the Church are 

indignant at their request. This event will occur sometime after the Church is 

restructured to have twelve parts, and sometime before the Church's Passion 

and Crucifixion (in the 25th century). 

    Jesus does not exalt these two above the rest. But notice that he responds 

to this request by offering them a share in His sufferings. And they accept. 

For a Christian, to be humbled is to be exalted and to suffer for God is an 

honor, because Jesus was humble and lowly and suffered much by God's 

will. 

Woe to You, Scribes and Pharisees, Hypocrites! (Mt 23:1 36) 

      `But woe to you, scribes and Pharisees, hypocrites! because you shut the 

kingdom of heaven against men; for you neither enter yourselves, nor allow 

those who would enter to go in. Woe to you, scribes and Pharisees, 

hypocrites! for you traverse sea and land to make a single proselyte, and 

when he becomes a proselyte, you make him twice as much a child of hell as 

yourselves.'   (Mt 23:13 15). 

    Jesus speaks against all those religious leaders who teach and lead, not to 

serve God, but to serve themselves. They make converts so that they can be 

exalted by having followers who serve them. Jesus is referring, not only to 

those Jewish leaders, but to some among the Christian leaders of every time 

period.