Albert Barnes on Matthew 17:24-27

And when they were come to Capernaum. Mt 4:13.

They that received tribute. In the original this is, they who received the two drachms. The drachm was a Grecian coin, worth about 12 1/2 cents [about 7d.] of our money. This tribute, consisting of these two drachms, was not paid to the Roman government, but to the Jewish collectors, for the use of the temple service. It was permitted in the law of Moses, (see Ex 30:11-16,) that in numbering the people, half a shekel should be received of each man for the services of religion. This was in addition to the tithes paid by the whole nation, and seems to have been considered as a voluntary offering. It was devoted to the purchase of animals for the daily sacrifice; wood, flour, salt, incense, etc., for the use of the temple. Two drachms were about equal to half a shekel.

Doth not your master pay tribute? This tribute was voluntary; and they therefore asked him whether he was in the habit of paying taxes for the support of the temple. Peter replied, that it was his custom to pay all the usual taxes of the nation.

(1) "tribute money" "Didrachma, in value about 15d. Ex 38:26