The painting represents the final moment of an episode taken from the Gospel of Matthew (17, 24-27): Christ orders Peter to fish in the lake of Tiberias and to pay the tax collectors of the temple with the silver coin found inside the fish. In setting up the composition Mattia Preti keeps in mind some Caravaggesque innovations: the light that falls on the figure of Christ illuminates the scene diagonally, flows on the faces and rests on the details of the fish and the coin, allowing to identify the characters and the episode depicted. The tangle of busy hands around the coin becomes the central node of the composition and immediately catches the observer's gaze. With the exception of Christ and Peter, dressed according to tradition, the characters wear seventeenth-century clothes, so that the scene seems set in the daily reality in which the painter and the recipients of the painting lived. In this painting Preti elaborates the experiences of his stay in Rome, from the innovations of Caravaggio to the suggestions of Guercino.