When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, 'Does your teacher not pay the tax?' 25 He said, 'Yes.' And when he came into the house, Jesus spoke to him first, saying, 'What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?' 26 And when he said, 'From others,' Jesus said to him, 'Then the sons are free. 27 However, not to give offense to them, go to the sea and cast a hook and take the first fish that comes up, and when you open its mouth you will find a shekel. Take that and give it to them for me and for yourself.' Matthew 17:24-27
"Tell us therefore, what do you think? Is it lawful to pay taxes to Caesar, or not?" 18 But Jesus perceived their wickedness, and said, "Why do you test me, you hypocrites? Show me the tax money." They brought to him a denarius. 20 He asked them, "Whose is this image and inscription?" 21 They said to him, "Caesar's." Then he said to them, "Give therefore to Caesar the things that are Caesar's, and to God the things that are God's." 22 When they heard it, they were astonished, and left him, and went away. Matthew 22:17-22