"While JESUS was in Galilee with the Twelve, HE said to them, 'The Son of Man will be delivered into human hands, and they will kill HIM. But HE will rise on the third day.' The Twelve were deeply grieved.
When they returned to Capernaum, the Temple tax collectors came to Peter and asked him, 'Does your master pay the temple tax? He answered, 'Certainly.'
Peter then entered the house, but immediately JESUS asked him, 'What do you think, Simon? Who pay taxes or tributes to the kings of the earth: their sons or the other people?' Peter replied, 'The others.' And JESUS told him, 'The sons, then, are tax-free. But so as not to offend these people, go to the sea, throw in a hook and open the mouth of the first fish you catch. You will find a coin in it, take it and let it pay for you and for ME'." - Matthew 17:22-27
(Several times JESUS announced HIS death: see 16:21; 20:17. Never did HE present it as a misfortune that might counteract HIS mission. John will say that JESUS looked for it as the means for giving glory to HIS FATHER and reconciling humankind [John 17]. JESUS speaks of HIMSELF in the third person: the Son of Man, because HE looks at HIS destiny as an outsider. This is the will of HIS FATHER, and HE is not concerned about HIMSELF.
All the Jews paid a tax for the maintenance of the Temple.
The collectors approach Peter as owner of the house where JESUS also lives.
JESUS observes the Law but takes this opportunity to give a hint as to who HE is: the collectors do not realize they are addressing "the Son." Notice how the LORD has control over all creatures even fish and see also HIS intimate solidarity with Peter.
The coin mentioned was worth the Temple tax. Matthew may have had a special interest for this story because at the time he wrote Christians of Jewish origins were wondering whether they should be still paying this tax.)
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