Matthew 17:24

The Lord is called upon to pay the didrachma, (that is, two denarii,) for this the Law had enjoined upon all Israel for the redemption of their body and soul, and the use of those that served in the temple.

And what is this "didrachma?" When God had slain the firstborn of the Egyptians, then He took the tribe of Levi in their stead. Afterwards, because the number of the tribe was less than of the firstborn among the Jews, for them that are wanting to make up the number, He commanded a shekel to be contributed: and moreover a custom came thereby in force, that the firstborn should pay this tribute. Because then Christ was a firstborn child, and Peter seemed to be first of the disciples, to him they come: their way being, as I suppose, to exact it in every city; wherefore also in His native place they approached Him; for Capernaum was accounted His native place. And Him indeed they durst not approach, but Peter; nor him either with much violence, but rather gently. For not as blaming, but as inquiring, they said, "Doth not your Master pay the didrachma?" For the right opinion of Him they had not as yet, but as concerning a man, so did they feel; yet they rendered Him some reverence and honor, because of the signs that went before.

Or otherwise; From the time of Augustus Cæsar Judæa was made tributary, and all the inhabitants were registered, as Joseph with Mary his kinswoman gave in His name at Bethlehem. Again, because the Lord was brought up at Nazareth, which is a town of Galilee subject to Capernaum, it is there that the tribute is asked of Him; but for that His miracles were so great, those who collected it did not dare to ask Himself, but make up to the disciple. Or, They enquire with malicious purpose whether He pays tribute, or resists Caesar's will.

(non occ.) The disciples were exceeding sorrowful when they heard of the Lord's passion, and therefore that none might ascribe His suffering to compulsion, and not to a voluntary Submission, he adds an incident which instances Christ's power, and is submission; And when they were come to Capernaum, there came to Peter those who received the didrachma, and said unto him, Doth not your Master pay the didrachma?