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The Brancacci Chapel, in the basilica of Santa Maria del Carmine, was founded around 1366/7 by Piero di Piuvichese Brancacci.The chapel passed to Piero'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.

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The story is only found in Matthew, who was himself a tax collector according to Matthew 9:9-13. The passage has been used as a Christian justification for the legitimacy of secular authority, and is often seen in conjunction with another passage, the "render unto Caesar..." story. In Matthew 22:15–22, a group of Pharisees try to trick Christ into incriminating himself, by asking if it is "lawful to give tribute unto Caesar, or not." Pointing out Caesar's image on the coin, he replies "Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's."

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The Tribute Money is one of many frescos painted by Masaccio (and a lesser artist Masolino) in the Brancacci chapel. All of the frescos tell the story of the life of St. Peter (considered to be the first Pope). The story of the Tribute Money is told in three separate scenes within the same fresco. This way of telling an entire story in one painting is called a continuous narrative.

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The first works attributed to Masaccio are the Cascia Altarpiece, (1422), picturing the Madonna enthroned with angels and saints, and a Virgin and Child with St. Anne, (ca. 1424) at the Uffizi: they are already works of very high quality.

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Despite his brief career, he had a profound influence on other artists. He was one of the first to use scientific perspective in his painting. He also moved away from the Gothic style and elaborate ornamentation of artists like Gentile da Fabriano to a more naturalistic mode which employed perspective for greater realism.

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The name Masaccio is a humorous version of Maso (short for Tommaso), meaning "clumsy" or "messy" Tom. The name may have been created to distinguish him from his principal collaborator, also called Maso, who came to be known as Masolino

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Masaccio died at twenty-six and little is known about the exact circumstances of his death

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Masaccio was the best painter of his generation because of his skill at recreating lifelike figures and movements as well as a convincing sense of three-dimensionality

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Masaccio, was born to Tommaso di Ser Giovanni di Simone.

He was the first great Italian painter of the Quattrocento period of the Italian Renaissance