However, rather than cause needless offense

Matthew 17:27   (AMPC)

 However, in order not to give offense and cause them to stumble [that is, to cause them to judge unfavorably and unjustly] go down to the sea and throw in a hook. Take the first fish that comes up, and when you open its mouth you will find there a shekel. Take it and give it to them to pay the temple tax for Me and for yourself.

Lest we offend them. While not compelled to pay it as a due, he would pay it as a matter of expediency. Sometimes things are expedient for which there is not the letter of the law.

Go to the sea. Of Galilee, close at hand.

Cast a hook. Peter was a fisherman.

Take up the fish that first cometh. A miracle. The Lord by his power would draw the fish that had sought to swallow the coin to Peter's hook.

A piece of money. Greek, a stater, corresponding to a shekel, enough for two. The Lord would pay the tax, but in a manner in accord with the Divine dignity.

The story gives us a peep into Christ’s resources. Though He had not the money by Him, He knew where it was. The gold and silver are all His. It could be brought out if the Lord willed it, and yet His treasury is often empty.

IV. We learn that God does not often act without human agency. Christ could have done without Peter. It would have been easy to have willed it, and the fish would have swum to His feet as He stood by the side of the lake, and have dropped the coin within His reach. But He knew that Peter could catch the fish, and so he was sent to do what he was able. It appears to be the Divine plan to do what men cannot, but not to act for us.

V. The story teaches us that he who works for Jesus is sure to get his pay. Christ wanted fifteen pence, and Peter took out of the fish’s mouth half-a-crown. And thus in obeying Christ he paid his own taxes. In keeping His commandments there is great reward.

However, rather than cause needless offense, the Lord agreed to pay the tax. But what would He do for money? It is never recorded that Jesus personally carried money. He sent Peter to the Sea of Galilee and told him to bring up the first fish he caught. In the mouth of that fish was a piece of money or stater which Peter used to pay the tribute—one-half for the Lord Jesus and one-half for himself.

This astounding miracle, narrated with utmost restraint, clearly demonstrates Christ's omniscience. He knew which one of all the fish in the Sea of Galilee had a stater in its mouth. He knew the location of that one fish. And he knew it would be the first fish Peter would catch.

If any divine principle had been involved, Jesus would not have made the payment. It was a matter of moral indifference to Him, and He was willing to pay rather than offend. We as believers are free from the law. Yet, in nonmoral matters, we should respect the consciences of others, and not do anything that would cause offense.