What was the nature of the tribute demanded?
It was an annual tax, known as the temple service tax, a tax from which no Jew, rich or poor, was exempt. Regarding the time and manner of its collection, Farrar says: “On the 1st of Adar, the demand was made quietly and civilly; if, however, it had not been paid by the 25th, then it seems that the collectors of the contribution (tobhin shekalim) might take a security for it from the defaulter” (Life of Christ, p. 285).
The tax was always collected in the early spring. Yet according to Matthew it was collected from Jesus in the autumn, just before the feast of tabernacles. Either Matthew was ignorant of the time of its collection, or Jesus was a defaulter.
Nor is this the only difficulty needing explanation. It is assumed that Peter secured the coin in the manner directed. If so, how did it come into existence? Did Jesus miraculously create it? If so, he was a counterfeiter. Was it a lost coin? In this case, if he was omniscient, as claimed, he knew the owner and should have restored it.
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After leaving Galilee where did Jesus go?
Matthew: “Into the coasts of Judea beyond Jordan” ([xix, 1]).
The Jordan being the eastern boundary of Judea, no “coasts of Judea” existed beyond it.