Matthew 17:25
He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers? He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?
The episode belongs to Jesus's return to Capernaum, where He sought a quiet setting to instruct His disciples after telling them of His coming death, resurrection, and betrayal, at a time when the disciples were disputing over who would be greatest. The tribute at issue was the annual religious contribution required of Jews for the temple. Peter hastily told the collector that Jesus would pay, without consulting Jesus. Priests, Levites, and prophets were exempt, so demanding the contribution treated Jesus as an ordinary person and set aside His claim as a prophet or teacher, and either paying or refusing could be used to discredit Him.
When Peter came into the house, Jesus anticipated him by asking whether earthly kings take custom or tribute from their own children or from strangers and others, and Peter answered that they collect from others or strangers. The question establishes that a king's children are exempt, and as the Son of God Jesus was not obligated to pay the temple tribute, unlike ordinary Israelites who supported God's service. The demand involved indignity and lacked right, yet His decision to provide payment did not concede that the claim was just or deny His divine status, but displayed His divine character while avoiding needless offense.
Jesus had no money to pay the required tax and obtained the small sum needed through a miracle. He willingly submitted to and paid the tribute in obedience to the governing and ruling authority, and taught His disciples to pay it. When questioned about paying Caesar's tribute, He pointed to Caesar's image and inscription on the coin and taught that what belonged to Caesar should be rendered to him. His conduct proves false the claim that He forbade payment of tribute to Caesar.
His example teaches that His servants should pay what is demanded of them, including fines, rather than give offense. Servants may submit to imposed payments or penalties, even when unjust, rather than cause offense, unless doing so would bring them into conflict with God.