On their arrival in Capernaum, the tax collectors for the Temple tax came to Peter and asked him, "Doesn't your teacher pay the Temple tax?"
"Of course he does," Peter replied. Then he went into the house to talk to Jesus about it. But before he had a chance to speak, Jesus asked him, "What do you think, Peter? Do kings tax their own people or the foreigners they have conquered?"
References for Matthew 17:25
"They tax the foreigners," Peter replied. "Well, then," Jesus said, "the citizens are free!
However, we don't want to offend them, so go down to the lake and throw in a line. Open the mouth of the first fish you catch, and you will find a coin. Take the coin and pay the tax for both of us."