Matthew 17
See notes at Mark 9.
17:22-27. Two drachmas equal a half shekel “according to the shekel of the sanctuary”, (see Ex.30:11-16). The stater (v.27, margin) was equivalent to such a shekel (or four drachmas). Thus the stater paid the tax for two people. Ex.30 calls this tax a ransom, an atonement to the Lord. This is why the sons are exempt. The sons of the kingdom become sons by a once for all ransom paid by Christ (22-23). But in the meantime Jesus avoids even the appearance of evil, so as to cause no one to stumble.