Another instance of how our Lord associated Peter with himself was in the payment of the temple tax. It is the only time in scripture where God ever associates a human being with himself under the personal pronoun we.... Now at the time of the payment of the temple tax our blessed Lord told Peter to pay it, and he said to pay it for me and thee. Then he adds, "that we may not scandalize." Here he makes himself one with Peter. Peter is associated with the Master in a way that no one else can ever be associated. We — Christ and Peter. That is why papal encyclicals begin with the word we.
Through the Year with Fulton Sheen (1985, 2003), compiled by Henry Dieterich, Selection for August 1st: When God said "we", p. 143. ISBN 0898708737 ISBN 978-0898708738