Matthew 17:24-27

When they arrived in Capernaum, the collectors of the half-shekel [temple tax] went up to Peter and said, “Does not your teacher pay the half-shekel?” [Ex 30:13; 38:26] Peter answered, “Yes.” And when he came home, Jesus spoke to him first, saying, “What do you think, Simon? From whom do earthly rulers collect duties or taxes, from their sons or from strangers?” When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt [from taxation]. However, so that we do not offend them, go to the sea and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a shekel. Take it and give it to them [to pay the temple tax] for you and Me.”