Matthew 17:24-26

When they arrived in Capernaum, the collectors of the half-shekel [temple tax] went up to Peter and said, “Does not your teacher pay the half-shekel?” [Ex 30:13; 38:26] Peter answered, “Yes.” And when he came home, Jesus spoke to him first, saying, “What do you think, Simon? From whom do earthly rulers collect duties or taxes, from their sons or from strangers?” When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt [from taxation].