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?

This half-shekel was a Jewish poll tax levied annually for the support of the temple, a tax which Jesus perhaps had paid often in the past; but the appearance of the solicitors with an inquiry placed a different face on things. IF Christ paid the tax, it would mean, in a sense, that he was laying claim to no special dignity but was accepting the status of an ordinary Jew, rabbis being exempt. To be sure, Jesus might have claimed exemption as a Jewish rabbi, or teacher; but to have done so would have compromised his higher claim to be the Messiah, which claim was widely known, though disputed by his enemies. A refusal to pay it would have involved him as a technical lawbreaker; and it is likely that the dilemma involved in these various facets of the problem was what prompted the inquiry in the first place. The poll tax was generally left to voluntary compliance; for centuries no enforcement structure existed and no penalties for default were prescribed or enforced. However, about the time of Christ, regulations had been posted, with mild penalties; but these were rarely enforced.[7]