Matthew 17:24 - Clarke's commentary and critical notes on the Bible

And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? They that received tribute - This was not a tax to be paid to the Roman government; but a tax for the support of the temple. The law, Exodus 30:13, obliged every male among the Jews to pay half a shekel yearly; for the support of the temple; and this was continued by them wherever dispersed, till after the time of Vespasian, see Josephus, War, book 7. c. 6, who ordered it afterwards to be paid into the Roman treasury. The word in the text, which is generally translated tribute - τα διδραχμα, signifies the didrachma, or two drachms. This piece of money was about the value of two Attic drachms, each equal to fifteen pence of our money. The didrachma of the Septuagint, mentioned Exodus 30:13, was twice as heavy as the Attic, for it was equal to a whole shekel, this being the value of that piece of money at Alexandrina, the place where the Septuagint translation was made; for the half shekel mentioned in the above passage, they render ημισυ του διδαχμου, the half of a didrachma.