DRACHMA
A Greek silver coin roughly corresponding to the Roman denarius. (Luke 15:8, 9) The Attic drachma bore the head of the goddess Athena on the obverse side and an owl on the reverse side. By the time of Jesus’ earthly ministry, the drachma probably had depreciated to about .109 ounce troy (3.4 grams), and hence would be presently evaluated at $.14. In the first century C.E. the drachma was equated with the denarius, the latter being called “drachma” by the Greeks. The Roman government, though, officially reckoned the value of the drachma at three-fourths of a denarius. The Jews paid an annual temple tax of two drachmas (a didrachma).—Matt. 17:24.
The Greek silver drachma is not to be confused with the gold “drachma” (dar·kemohnʹ) of the Hebrew Scriptures, a coin generally equated with the Persian daric (c. .27 ounce troy; c. 8.4 grams; $9.48 according to modern values).—Ezra 2:69; Neh. 7:70-72.