When Jesus and his followers arrived in Capernaum, the Temple tax collectors came to Peter , and asked, "Your teacher pay the temple tax or not?"
He answered, Yes. And when he came home, Jesus spoke to him [about it] first, saying, What do you think, Simon? From whom do earthly rulers collect duties or tribute--from their own sons or from others not of their own family?
"Stranger," replied Peter. "Then," Jesus said, "people do not have to pay.
However, in order not to give offense and cause them to stumble [that is, to cause them to judge unfavorably and unjustly] go down to the sea and throw in a hook. Take the first fish that comes up, and when you open its mouth you will find there a shekel. Take it and give it to them to pay the temple tax for Me and for yourself.