Matthew 17:27
Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee.
The tax in question was the annual religious contribution required of Jews for the temple. The demand placed Jesus in a trap, for refusal could be portrayed as disloyalty to the temple while payment could be used to deny His standing as a prophet or teacher, and Peter hastily promised that Jesus would pay, thereby lending support to a false view of His status. Though as the Son of God He was under no obligation to pay it, and by extension Peter was free, He chose to pay.
He told Peter to go to the sea, cast a hook, take up the fish that first came up, open its mouth, and find there a piece of money or coin sufficient to pay the tax for both of them. The miraculous provision revealed His divine glory, character, and authority over the creatures, creation, and resources of the world, though as owner of the world He held no worldly possessions. He had no money to pay the tax and obtained the small amount needed by miracle, showing that He lived among the poor and lowly and even in the poorest circumstances.
He paid the required tribute so as not to give offense or needless occasion for misunderstanding, controversy, and antagonism, and in doing so He taught His disciples to do the same in obedience to the ruling authority. His payment did not mean He supported the false priestly charge that He forbade paying tribute to Caesar. The act teaches the lasting lesson to avoid needless conflict and misinterpretation while never sacrificing any principle of truth, meaning not to defy civil powers when there is no conflict between God and conscience.
His example directs His followers and servants to submit to paying fines and penalties and to yield personal rights before courts rather than resist or insist on their own rights, even when those imposing them have no rightful claim, accepting unjust indignities when doing so does not bring them into conflict with God in order to preserve their service to God. Where laws order work and presses to close on Sunday, the verse teaches to stop regular work rather than defy the authorities to gratify the devil and to use Sunday for missionary work drawing souls to Jesus Christ, with refusal coming only further on when authorities command keeping Sunday and forbid observing Saturday.