When they reached Capernaum, the collectors of the temple tax came to Peter and said, "Does your teacher not pay the temple tax?"
References for Matthew 17:24
He said, "Yes, he does." And when he came home, Jesus spoke of it first, asking, "What do you think, Simon? From whom do kings of the earth take toll or tribute? From their children or from others?"
When Peter said, "From others," Jesus said to him, "Then the children are free.
References for Matthew 17:26
However, so that we do not give offense to them, go to the sea and cast a hook; take the first fish that comes up; and when you open its mouth, you will find a coin; take that and give it to them for you and me."
References for Matthew 17:27