Matthew 22:19

“Shew me the tribute money, etc.] Not any money, or any sort of coin that was current among them; but that in which the tribute was usually paid, which was Roman money: and they brought unto him a penny; not as, being what was the usual sum that was paid for tribute at one time, but as a sample of what sort of money it was paid in, in Roman pence; one of which was seven pence halfpenny of our money.”

“The Pharisees and Herodians endeavor to entangle Jesus - This narrative is also found in Mark 12:12-17; Luke 20:20-26. Matthew 22:15 Then went the Pharisees - See the notes at Matthew 3:7. How they might entangle him - To entangle means to “ensnare,” as birds are taken by a net. This is done secretly, by leading them within the compass of the net and then suddenly springing it over them. So to entangle is artfully to lay a plan for enticing; to beguile by proposing a question, and by leading, if possible, to an incautious answer. This was what the Pharisees and Herodians endeavored to do in regard to Jesus. In his talk - The word “his” is supplied by the translators, perhaps improperly. It…”

“a penny: "In value sevenpence halfpenny." Mat 18:28, Mat 20:2; Rev 6:6 Matthew 22:20”