Jesus' point here is similar to Paul's point in 1 Corinthians 9 and 10:29-33: one should sacrifice one's own privileges for the sake of the gospel. Head or poll taxes normally listed specific exceptions who would not have to pay (for example, N. Lewis 1983:169). Conquerors subjected conquered peoples, not their own subjects, to taxation. Priests were exempt from the two-drachma tax cited here (Reicke 1974:168; E. Sanders 1990:50); so in later times were rabbis (France 1985:268). Most significant here, dependents of a king were naturally exempt from his taxes (Derrett 1970:255).