The sermon focuses on Jesus paying a temple tax he doesn’t owe. Despite being exempt as God’s Son, Jesus chooses to pay the tax to avoid offending others and to model inoffensive conduct. The sermon draws parallels between Jesus’s payment of the tax and his ultimate sacrifice on the cross, where he paid the debt for humanity's sins—a debt he didn’t owe but willingly paid. This act of provision for Peter and all believers demonstrates Jesus’s grace and love, offering a profound gospel message of freedom from spiritual debt.