ת ▁ ה ש ק ל ▁the ▁half ▁she kel ) ▁was ▁a ▁tax ▁paid ▁by ▁Israel ites ▁and ▁Lev ites ▁which ▁went ▁towards ▁the ▁up keep ▁of ▁the ▁Jewish ▁Temple , ▁as ▁reported ▁in ▁the ▁New ▁Testament . ▁Trad itionally , ▁Koh anim ▁( J ew ish ▁pri ests ) ▁were ▁ex empt ▁from ▁the ▁tax . ▁ ▁Heb rew ▁Bible ▁In ▁later ▁centuries , ▁the ▁half - she kel ▁was ▁adopted ▁as ▁the ▁amount ▁of ▁the ▁Temple ▁tax , ▁although ▁in ▁Ne hem iah ▁ 1 0 : 3 3 – 3 4 ▁the ▁tax ▁is ▁given ▁as ▁a ▁third ▁of ▁a ▁she kel . ▁ ▁After ▁the ▁return ▁under ▁Ne hem iah , ▁Jews ▁in ▁the ▁D ias por a ▁continued ▁to ▁pay ▁the ▁Temple ▁tax . ▁Joseph us ▁reported ▁that ▁at ▁the ▁end ▁of ▁the ▁ 3 0 s ▁CE ▁" many ▁tens ▁of ▁thousands " ▁of ▁Bab yl onian ▁Jews ▁guard ed ▁the ▁con voy ▁taking ▁the ▁tax ▁to ▁Jerusalem ▁( Ant . ▁ 1 8 . 3 1 3 ). ▁ ▁New ▁Testament ▁ ▁The ▁tax ▁is ▁mentioned ▁in ▁the ▁G ospel ▁of ▁Matthew ▁in ▁the ▁New ▁Testament , ▁when ▁Jesus ▁and ▁his ▁dis ci ples ▁were ▁in ▁Cap erna um . ▁The ▁collect ors ▁of ▁the ▁temple ▁tax ▁( , ▁did rach ma ) ▁came ▁to ▁Peter ▁and ▁said ▁" Does ▁your ▁teacher ▁not ▁pay ▁the ▁temple ▁tax ?" ▁The ▁narr ative , ▁which ▁does ▁not ▁appear ▁in ▁the ▁other ▁g osp els , ▁leads ▁to