The Tribute Money was a painting of a religious subject large mural (at that time the mural was a very popular style in Italy), which was a representative of the works of Masaccio. Different people and different scenes were true with a sense of volume. Each expression and action was to be described from the difference between them from the point of view of performance relationship and mental state. In those with linear perspective of buildings and the natural environment, people were placed in their respective positions, like real life scenes. Here in no way that emphasized the International Gothic painting decorative arrangements, the pursuit of beautiful lines and color of the shadow. The full body may be a little clumsy, but very real. Linear modeling rhythm strengthened the monumental fresco. Real and momentum were Masaccio's art characteristics.
The painting in serial form depicted three plots: stopping, catching fish and delivery of tax. This religious story was completely portrayed as true secular scenes by the painter, reflecting the Roman publicans collected tax to the Jesus. The painting made the Christ and his ground in the center and comprehensive perspective focused on Christ’s head. The light and the church window were in the same direction, constituting a hitherto unknown in realistic effect. The people in the painting were the ordinary people at that time. Based on their own identity and position, they were properly positioned in the real environment accord with the perspective rule, which had a far-reaching sense. The characters were portrayed solemn and dignified with a concise and clear structure. Vasali said, “Masaccio makes the characters stand on the solid ground and firmly stand on the land.” Masaccio first noticed the effect of light for the performance object and made the object filled with light and air; and through the depiction of light and air, the characters and the environment on the screen produced the distant feeling. The art exploration of Masaccio laid the foundation for the realistic art creation.