Charles Ellicott Commentary Matthew 22:19

"Show me the tribute money. And they brought unto him a denarius." — Matthew 22:19 (ASV)

Show me the tribute money — The parable of the Laborers in the Vineyard (Matthew 20:2) indicates that the denarius was in common circulation. It was probably part of the fiscal regulation of the Roman government that the poll tax should be paid in that coin only. In any case, wherever it was accepted as currency, it was a witness that the independence of the country had passed away and that Caesar was its real ruler in temporal matters.