Matthew 22:19 - Clarke's commentary and critical notes on the Bible

Shew me the tribute money. And they brought unto him a penny. They brought unto him a penny - A denarius: probably the ordinary capitation tax, though the poll tax in the law, Exodus 30:13, Exodus 30:14, was half a shekel, about twice as much as the denarius. The Roman denarius had the emperor's image with a proper legend stamped on one side of it. It was not therefore the sacred shekel which was to be paid for the repairs of the temple which was now demanded, but the regular tribute required by the Roman government.