Charles Spurgeon Commentary Matthew 17:24

"And when they were come to Capernaum, they that received the half-shekel came to Peter, and said, Doth not your teacher pay the half-shekel?" — Matthew 17:24 (ASV)

The half-shekel tribute was a religious payment, based originally on law, but enlarged by a custom which had no support in Scripture. It was ordained by divine law to be paid for each person to the Lord when the people were counted. From this redemption money there was no exemption, but it was not a tax levied year by year. It had gradually grown into a fashion among professedly religious people to pay this “tribute money” every year, but the payment was entirely optional.

Thus, it was established by custom, but it had not been appointed by law and could not be enforced by it. It was a voluntary annual gift, and only persons who were professed devotees of the Jewish religion would pay it. Such religionists as these would be very particular, not only to pay the annual tribute, but to have it known that they paid it. The collectors of half-shekels did not go directly to Jesus, of whom, perhaps, they stood in salutary awe, but they addressed Peter with the somewhat ensnaring question, “Does not your master pay tribute?” As if to say, “Surely He does so. We would not suspect Him of neglecting to do so. A person of such eminence cannot fail to be particularly exact about this customary fee.”