At the same time, Jesus was able to teach the importance of good citizenship. He is God's Son and every believer is responsible to be a good citizen. Perhaps Jesus was behind in His tax payments because He had been away for so long. And maybe the tax collectors approached Peter instead of Jesus because it was Jesus' habit to lodge in Peter's house when in Capernaum or perhaps they feared Jesus would say or do The tax in the text was the temple tax. The temple was an extremely expensive building to maintain just as any large building is.
Time deteriorates furnishings, even stone and mortar, and all has to be replaced.
In addition, there was the upkeep of the priests, their shelter, food, and clothing. The upkeep of the temple was so expensive that a nationwide tax had to be imposed upon every male Jew over twenty years old. It was collected annually by the tax collectors setting up their tax collecting booths in strategic locations throughout the country. By receiving and talking with the tax collectors Jesus acknowledged their authority over Him in this area of life. Jesus clearly models good citizenship.