Matthew 17:24
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?
Jesus had returned to Capernaum after teaching the disciples on the journey through Galilee, and there He stayed quietly in a temporary home and gave Himself to instructing His disciples rather than teaching the crowds. The men who came to Peter were collectors of the annual religious contribution required of Jews for the support of the temple. Their question whether His master paid was a trap to discredit Him and cast doubt on His loyalty, for refusal could be portrayed as disloyalty to the temple, while payment could be used to deny His standing as prophet or teacher, since priests, Levites, and prophets were exempt. Peter answered hastily without consulting Jesus that He would pay, thereby unintentionally supporting the false idea that Jesus was an ordinary person rather than the Son of God.
Jesus had no money to pay the sum exacted at Capernaum and obtained the small amount needed by a miracle, showing that He lived in poor circumstances while His life revealed what humanity may become through God's work. He paid the required tribute and taught His disciples to pay it, that is, to pay what was due to the governing authorities. His practice of paying contradicted the later false charge that He forbade payment of tribute to Caesar.
By submitting to the tribute obligation rather than giving offense, He set an example for His servants in submitting to such demands. His servants should willingly pay fines and accept penalties rather than cause offense, even when the authorities have no just right to impose them. The example applies to unjust fines and teaches believers to yield their rights in court unless doing so would bring them into conflict with God.