For when God slew the firstborn of Egypt, He then accepted the tribe of Levi for them. [margin note: Numb 3:44] But because the numbers of this tribe were less than the number of firstborn among the Jews, it was ordained that redemption money should be paid for the number that came short; and thence sprang the custom of paying this tax.
Because then Christ was a firstborn son, and Peter seemed to be the first among the disciples, they came to him. And as it seems to me this was not demanded in every district, they come to Christ in Capernaum, because that was considered His native place.
Reproduced in full. Translation: Oxford 1841 (Newman), public domain (Public domain).