matthew 17:26 Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free. - Free Bible Online

      26. Peter saith unto him, Of strangers--"of those not their children."
      Jesus saith unto him, Then are the children free--By "the children" our Lord cannot here mean Himself and the Twelve together, in some loose sense of their near relationship to God as their common Father. For besides that our Lord never once mixes Himself up with His disciples in speaking of their relation to God, but ever studiously keeps His relation and theirs apart (see, for example, on the last words of this chapter)--this would be to teach the right of believers to exemption from the dues required for sacred services, in the teeth of all that Paul teaches and that He Himself indicates throughout. He can refer here, then, only to Himself; using the word "children" evidently in order to express the general principle observed by sovereigns, who do not draw taxes from their own children, and thus convey the truth respecting His own exemption the more strikingly:--namely, "If the sovereign's own family be exempt, you know the inference in My case"; or to express it more nakedly than Jesus thought needful and fitting: "This is a tax for upholding My Father's House. As His Son, then, that tax is not due by Me--I AM FREE."

JFB.