Discovery BoxMatthew 17:24 
Context17:24 After 1 they arrived in Capernaum, 2 the collectors of the temple tax 3 came to Peter and said, “Your teacher pays the double drachma tax, doesn’t he?”
Matthew 17:26
Context17:26 After he said, “From foreigners,” Jesus said to him, “Then the sons 4 are free.
1 tn Here δέ (de) has not been translated.
2 map For location see Map1 D2; Map2 C3; Map3 B2.
3 tn Grk “Collectors of the double drachma.” This is a case of metonymy, where the coin formerly used to pay the tax (the double drachma coin, or δίδραχμον [didracmon]) was put for the tax itself (cf. BDAG 241 s.v.). Even though this coin was no longer in circulation in NT times and other coins were used to pay the tax, the name for the coin was still used to refer to the tax itself.
sn The temple tax refers to the half-shekel tax paid annually by male Jews to support the temple (Exod 30:13-16).
4 sn See the note on the phrase their sons in the previous verse.
