After their arrival at Capernaum the collectors of the half-shekel came and asked Peter, "Does not your Teacher pay the half-shekel?" "Yes," he replied, and then went into the house. But before he spoke a word Jesus said, "What think you, Simon? From whom do this world's kings receive customs or capitation tax? from their own children, or from others?"

Give us your judgement therefore: is it allowable for us to pay a poll-tax to Caesar, or not?"

Show me the tribute coin." And they brought Him a shilling.

It was the first registration made during the governorship of Quirinius in Syria;

Is it allowable to pay a tax to Caesar, or not?"

After him, at the time of the Census, came Judas, the Galilaean, and was the leader in a revolt. He too perished, and all his followers were scattered.

Pay promptly to all men what is due to them: taxes to those to whom taxes are due, toll to those to whom toll is due, respect to those to whom respect is due, honour to those to whom honour is due.