Matthew 17:24

They that received the half-shekel (oi ta didracma lambanonte). This temple tax amounted to an Attic drachma or the Jewish half-shekel, about one-third of a dollar. Every Jewish man twenty years of age and over was expected to pay it for the maintenance of the temple. But it was not a compulsory tax like that collected by the publicans for the government. "The tax was like a voluntary church-rate; no one could be compelled to pay" (Plummer). The same Greek word occurs in two Egyptian papyri of the first century A.D. for the receipt for the tax for the temple of Suchus (Milligan and Moulton's Vocabulary). This tax for the Jerusalem temple was due in the month Adar (our March) and it was now nearly six months overdue. But Jesus and the Twelve had been out of Galilee most of this time. Hence the question of the tax-collectors. The payment had to be made in the Jewish coin, half-shekel. Hence the money-changers did a thriving business in charging a small premium for the Jewish coin, amounting to some forty-five thousand dollars a year, it is estimated. It is significant that they approached Peter rather than Jesus, perhaps not wishing to embarrass "Your Teacher," "a roundabout hint that the tax was overdue" (Bruce). Evidently Jesus had been in the habit of paying it (Peter's).