Exodus 30:11-16New International Version - UK (NIVUK)
11 Then the Lord said to Moses, 12 ‘When you take a census of the Israelites to count them, each one must pay the Lord a ransom for his life at the time he is counted. Then no plague will come on them when you number them. 13 Each one who crosses over to those already counted is to give a half shekel,[a] according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the Lord. 14 All who cross over, those twenty years old or more, are to give an offering to the Lord. 15 The rich are not to give more than a half shekel and the poor are not to give less when you make the offering to the Lord to atone for your lives. 16 Receive the atonement money from the Israelites and use it for the service of the tent of meeting. It will be a memorial for the Israelites before the Lord, making atonement for your lives.’
Matthew 17:24-27New International Version - UK (NIVUK)
The temple tax
24 After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, ‘Doesn’t your teacher pay the temple tax?’
25 ‘Yes, he does,’ he replied.
When Peter came into the house, Jesus was the first to speak. ‘What do you think, Simon?’ he asked. ‘From whom do the kings of the earth collect duty and taxes – from their own children or from others?’
26 ‘From others,’ Peter answered.
‘Then the children are exempt,’ Jesus said to him. 27 ‘But so that we may not cause offence, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.’