And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers? Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free. Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee. Matthew 17:24-27

And they sent out unto him their disciples with the Herodians, saying, Master, we know that thou art true, and teachest the way of God in truth, neither carest thou for any man: for thou regardest not the person of men. Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not? But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites? Shew me the tribute money. And they brought unto him a penny. And he saith unto them, Whose is this image and superscription? They say unto him, Caesar’s. Then saith he unto them, Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s. Matthew 22:16-21

For this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing. Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honor to whom honor. Romans 13:6-7

And everywhere we, more readily than all men, endeavour to pay to those appointed by you the taxes both ordinary and extraordinary, as we have been taught by Him; for at that time some came to Him and asked Him, if one ought to pay tribute to Caesar; and He answered, “Tell Me, whose image does the coin bear?” And they said, “Caesar’s.” And again He answered them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” Whence to God alone we render worship, but in other things we gladly serve you, acknowledging you as kings and rulers of men, and praying that with your kingly power you be found to possess also sound judgment. Justin Martyr (A.D. 160) Ante-Nicene Fathers vol.1 pg.168

“For he bears not the sword in vain; for he is the minister of God, the avenger for wrath to him who does evil.” Now, that he spoke these words, not in regard to angelical powers, nor of invisible rulers – as some venture to expound the passage – but of those of actual human authorities, [he shows when] he says, “For this cause pay you tribute also: for they are God’s ministers, doing service for this very thing.” This also the Lord confirmed, when He did not do what He was tempted to by the devil; but He gave directions that tribute should be paid to the tax-gatherers for Himself and Peter; because “they are the ministers of God, serving for this very thing.” Irenaeus (A.D. 180) Ante-Nicene Fathers vol.1 pg. 552

Therefore, too, the Lord demanded that the money should be shown Him, and inquired about the image, whose it was; and when He had heard it was Caesar’s, said, “Render to Caesar what are Caesar’s, and what are God’s to God;” that is, the image of Caesar, which is on the coin, to Caesar, and the image of God, which is on man, to God; so as to render to Caesar indeed money, to God yourself. Otherwise, what will be God’s, if all things are Caesar’s?Tertullian (A.D. 198) Ante-Nicene Fathers vol.3 pg. 70