"Though all Jews were required to pay the temple tax, priests, Levites, and rabbis were exempt. So, this question about whether Jesus paid the temple tax was also a challenge to His ministry.
Ellen G. White writes that Peter missed an opportunity to testify on this occasion to the absolute authority of Christ. "By his answer to the collector, that Jesus would pay the tribute, he had virtually sanctioned the false conception of Him to which the priests and rulers were trying to give currency … If priests and Levites were exempt because of their connection with the temple, how much more He to whom the temple was His Father's house."—The Desire of Ages, pp. 433, 434.
We can learn much from Jesus' gracious response to Peter. Rather than humiliate him, Jesus gently explains his error. Moreover, Jesus adapts to the course Peter had taken in a most creative way. Rather than simply paying the tax—thereby acknowledging His obligation to it—Jesus gets the tax elsewhere: from the mouth of a fish."
A previous insight deals with this subject. Let us read it.