Jamieson, Fausset and Brown on Matthew 17:27

27. Notwithstanding, lest we should offend--stumble.

them--all ignorant as they are of My relation to the Lord of the Temple, and should misconstrue a claim to exemption into indifference to His honor who dwells in it.

go thou to the sea--Capernaum, it will be remembered, lay on the Sea of Galilee.

and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shall find a piece of money--a stater. So it should have been rendered, and not indefinitely, as in our version, for the coin was an Attic silver coin equal to two of the afore-mentioned "didrachms" of half a shekel's value, and so, was the exact sum required for both. Accordingly, the Lord adds,

that take, and give unto them for me and thee--literally, "instead of Me and thee"; perhaps because the payment was a redemption of the person paid for (Ex 30:12)--in which view Jesus certainly was "free." If the house was Peter's, this will account for payment being provided on this occasion, not for all the Twelve, but only for him and His Lord. Observe, our Lord does not say "for us," but "for Me and thee"; thus distinguishing the Exempted One and His non-exempted disciple.