matthew 17:24 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? - Free Bible Online

      Mt 17:24-27. THE TRIBUTE MONEY.

      The time of this section is evidently in immediate succession to that of the preceding one. The brief but most pregnant incident which it records is given by Matthew alone--for whom, no doubt, it would have a peculiar interest, from its relation to his own town and his own familiar lake.

      24. And when they were come to Capernaum, they that received tribute money--the double drachma; a sum equal to two Attic drachmas, and corresponding to the Jewish "half-shekel," payable, towards the maintenance of the temple and its services, by every male Jew of twenty years old and upward. For the origin of this annual tax, see Ex 30:13, 14; 2Ch 24:6, 9. Thus, it will be observed, it was not a civil, but an ecclesiastical tax. The tax mentioned in Mt 17:25 was a civil one. The whole teaching of this very remarkable scene depends upon this distinction.
      came to Peter--at whose houseJesus probably resided while at Capernaum. This explains several things in the narrative.
      and said, Doth not your master pay tribute?--The question seems to imply that the payment of this tax was voluntary, but expected; or what, in modern phrase, would be called a "voluntary assessment."

JFB.