Tribute, tax, duty.

Among the Hebrews there were taxes of two kinds: religious and civil. By Jewish law (Exod. 30:13–15), every Israelite over 20 years of age was obliged annually to give half a shekel to the Temple, as a ransom for his soul. This law, even after the Babylonian captivity, extended to all Jews, whether living in Palestine or outside it. From the time of the kings, civil taxes appear among the Hebrews. In Solomon’s time, taxes had become so burdensome that the people asked his son Rehoboam to lighten part of the tax burden.

Not receiving satisfaction of their request from Rehoboam, the Jews split into two kingdoms: Judah and Israel. After the conquest of Judea by the Romans, the Hebrews had to pay taxes to the Romans, through their native rulers. Under Quirinius, a census of all property was taken (Acts 5:37 [as given]) for the imposition of a land tax. Customs duties on trade, on roads, and at sea harbors were farmed out, which often gave rise to oppression, provoking murmuring among the people. The Lord and the apostles urged believers to fulfill exactly all their civic obligations, including the payment of taxes: “Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s” (Matt. 22:21).

“Render therefore to all their dues: tribute to whom tribute is due; fear to whom fear” (Rom. 13:7). The Lord Himself, in conversation with the Apostle Peter, showed him that although He, as the Son of God, might be exempted from paying the tax, yet, in order to forestall any misunderstanding among the people on the part of the tax collectors, He worked a miracle: namely, He commanded the Apostle Peter to go to the sea and cast a hook. The Apostle Peter went, and in the mouth of the fish that he caught he found a stater (four drachmas), and paid the tax both for the Lord and for himself (Matt. 17:27).