Matthew 17:24. Capernaum. His usual residence, hence the place where the temple tax would be collected from Him.

They that received the half-shekel, which every male Jew above twenty of age paid (in addition to the tithes) for the support of the temple. Not a Roman tax, although changed into this after the destruction of Jerusalem. The receivers were not publicans, but those acting for the Jewish authorities. The value of a shekel is variously estimated from 50 to 70 cents (2s. 3d. to 3s.).

Doth not your master? They expected an affirmative answer. The temple tax was obligatory; see Exodus 30:13 ff. (comp. 2 Chronicles 24:5-6). Josephus implies the same obligation.

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Old Testament