Mt. 17:24 And when they had come to Capernaum, those who received the Temple tax came to Peter and said, “Does your Teacher not pay the Temple tax?”
The payment of the Temple Tax was based on Exodus 30:11-16. It was the half shekel coin that each Jewish male was responsible for paying. It was due at the time of the Passover. This segment takes place close to the time of the Feast of Sukkoth, meaning that Yeshua’s payment of the Temple tax was overdue.
Source: Exodus 30:11-16
Mt. 17:25 He said, “Yes.”And when He had come into the house, Yeshua anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their own sons or from strangers?”
Peter rashly answers for Yeshua, and says, “Yes.” He will pay the Temple tax. He did not ask Yeshua first.
Mt. 17:26 Peter said to Him, “From strangers.” Yeshua said to him, “Then the sons are free.”
Romans were considered the sons of the king, and therefore did not pay taxes. The sons of the king were exempt. Now, Yeshua is the Lord of the Temple and believers in Him are considered His sons. Therefore they are under no obligation to pay the Temple tax.
Mt. 17:27 “Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and for you.”
There are over twenty varieties of eatable fish in the Sea of Galilee. One family of fish is called cichlidae or mouthbreeders. The female keeps the eggs in her mouth until they hatch. As the brood begins to grow she lets them out from time to time for an “outing,” but quickly scoops them up when danger is near. The mother will fast until near starvation in order not to swallow her young. These strong instincts have given it the name the mother fish. After the young are off on their own the mother often keeps a substitute in her mouth. They are sometimes caught today with pebbles or Coke bottle caps in their mouths. The popular name for this fish is St. Peter’s Fish because of this Gospel story about Peter catching one with a half shekel in its mouth.