A.T. Robertson Commentary Matthew 17:26

"And when he said, From strangers, Jesus said unto him, Therefore the sons are free." — Matthew 17:26 (ASV)

The sons (ο υιο). Christ, of course, and the disciples also in contrast with the Jews. Thus a reply to Peter's prompt "Yes." Logically (αραγε) free from the temple tax, but practically not as he proceeds to show.