Matthew 17:24-26 NIV

25 "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 taxes1--from their own sons or from others?"

References for Matthew 17:25

26 "From others," Peter answered. "Then the sons are exempt," Jesus said to him.
27 "But so that we may not offend2 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