The Tribute Money is a fresco by the Italian Early Renaissance painter Masaccio, located in the Brancacci Chapel of the basilica of Santa Maria del Carmine, Florence.

[3] The chapel passed to Pietro's nephew, Felice Brancacci, who some time between 1423 and 1425 commissioned the painter Masolino to decorate the walls with a series of frescoes from the life of Saint Peter.

Peter was the name-saint of the founder, and the patron saint of the Brancacci family, but the choice also reflected support for the Roman papacy during the Great Schism.

"[11] The painting diverges somewhat from the biblical story, in that the tax collector confronts the whole group of Christ and the disciples, and the entire scene takes place outdoors.

[12] This work is among the first paintings to utilize a vanishing point, in the new system of single-point perspective, in this case converging on Christ's head.

[12] While the group of holy men are dressed almost entirely in robes of pastel pink and blue, the official wears a shorter tunic of a striking vermilion.

[13] Another way contrast is achieved is in the way – both in the central scene and on the right – the tax collector's postures are copying almost exactly those of Peter, only seen from the opposite angle.

Both the mountains in the background, and the figure of Peter on the left are dimmer and paler than the objects in the foreground, creating an illusion of depth.

A more probable explanation links the painting to Pope Martin V's 1423 agreement that the Florentine church be subjected to state tax.

Felice Brancacci, a silk merchant involved in Mediterranean trade, was also a member of the city's Board of Maritime Consuls.

[10] Central to an understanding of the painting, as well as the entire series, is the relationship the Brancaccis and the city of Florence had with the papacy in Rome.

The Brancacci frescos must therefore be seen in the context of a pro-papal policy, and as an attempt to legitimise the Roman see through its association with Saint Peter – the first bishop of Rome, and first pope.

[10] Peter appears a majestic and energetic figure when he is with Christ and when he performs his work, in contrast to the diminutive shape on the left.

[17] As such The Tribute Money represents a transitional scene in the chapel; in doing Christ's bidding Peter goes from being a disciple to being the master.

[18] Only two of the disciples can be identified with any degree of certainty: Peter with his iconographic grey hair and beard, and blue and yellow attire, and John; the young beardless man standing next to Christ.