Matthew 17:24-26

Verse 24

They that received tribute - This was not a tax to be paid to the Roman government; but a tax for the support of the temple. The law, Exo 30:13, obliged every male among the Jews to pay half a shekel yearly; for the support of the temple; and this was continued by them wherever dispersed, till after the time of Vespasian, see Josephus, War, book 7. c. 6, who ordered it afterwards to be paid into the Roman treasury. The word in the text, which is generally translated tribute - τα διδραχμα, signifies the didrachma, or two drachms. This piece of money was about the value of two Attic drachms, each equal to fifteen pence of our money. The didrachma of the Septuagint, mentioned Exo 30:13, was twice as heavy as the Attic, for it was equal to a whole shekel, this being the value of that piece of money at Alexandrina, the place where the Septuagint translation was made; for the half shekel mentioned in the above passage, they render ημισυ του διδαχμου, the half of a didrachma.
Verse 25

He saith, Yes - From this reply of Peter, it is evident that our Lord customarily paid all taxes, tributes, etc., which were common among the people wherever he came. The children of God are subject to all civil laws in the places where they live - and should pay the taxes levied on them by public authority; and though any of these should be found unjust, They rebel not, as their business is not to reform the politics of nations, but the morals of the world.
Verse 26

Then are the children free - As this money is levied for the support of that temple of which I am the Lord, then I am not obliged to pay the tax; and my disciples, like the priests that minister, should be exempted from the necessity of paying.
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