What does Matthew 17:24 mean?

Exodus 30:13–16 commands that every Jewish man 20 years and older was required to give a half-shekel to the work of the tent of meeting as an offering of atonement. What began in the time of Moses was still being practiced in Jesus' day. Two drachmas were the equivalent of a half-shekel. The money now went to support the temple instead of the tabernacle.

When Jesus and the disciples arrive in Jesus' adopted hometown of Capernaum (Matthew 4:13), they are approached by the collectors of this temple tax. This was not a tax levied by the Romans. This was given to the Jewish leaders, by the Jews, to support their own religious practices and to comply with the law of Moses.

The temple tax collectors speak to Peter and not to Jesus Himself. Perhaps this was in deference to Jesus' status or because He was unavailable. This once again portrays Peter as the de-facto leader of the disciples. The collectors ask Peter if his teacher does not pay the tax, which was a round-about way of asking if Jesus would be contributing to the collection. It's possible that some issue had caused them to wonder if Jesus would object to paying the tax or if He had perhaps paid it already in another location.