ISB ~ Matthew 17 v24

Capernaum:Jesus’ hometown during his Galilean ministry (4:13). the half-shekel tax: Literally, the didrachma, or “two-drachma tax”, required annually of all male Jews over 20 years old. Moses levied a similar tax for the services of the Tabernacle (Ex 30:11-16). This was reimplemented with King Joash for Solomon’s Temple (2 Chron 24:6), while a comparable “third part of a shekel” was required for the second Temple (Neh 10:32).

went up to Peter:Matthew’s “fourth book” features the primacy of Peter (14:28-33; 16:13-19; 17:1, 4; see outline). Here the tax collectors recognize and approach him as the apostles’ spokesman.