After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax1 came to Peter and asked, "Doesn't your teacher pay the temple tax ?"
References for Matthew 17:24
"Yes, he does," he replied. When Peter came into the house, Jesus was the first to speak. "What do you think, Simon?" he asked. "From whom do the kings of the earth collect duty and taxes2--from their own sons or from others?"
References for Matthew 17:25
"From others," Peter answered. "Then the sons are exempt," Jesus said to him.
"But so that we may not offend3 them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours."
References for Matthew 17:27