Matthew 17:24 – 27

24 When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?”

25 He said, “Yes.”

And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?”

26 Peter said to Him, “From strangers.”

Jesus said to him, “Then the sons are free.

27 Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.”

Capernaum was a city on the sea of Galilee which Jesus had chosen to make his current home. (Matthew 4:13) When He and His disciples entered the city Peter was approached by the ones who collected the tax which was for the upkeep of the temple. Robinson says this was “the yearly tribute to the temple paid by every Jew,” so Peter was asked if Jesus did not pay the tax.

Peter answered that Jesus did pay the tax. Jesus and the apostles never tell Christians to avoid paying any tax. But before he could ask Jesus about it, Jesus, who can read the thoughts which were on Peter's mind, anticipated what he was going to say. Changed the subject somewhat and asked about tribute which is from a word which means customs or taxes which is levied onto foreigners.

Any tax which is levied onto foreigners would not apply to Jesus and His disciples because they were all citizens of Israel.

While they were not obligated to pay this tax, Jesus decided to pay it rather than offend the collectors. He then explained to Peter how to obtain the tax money though a miracle.