¹⁵ Then the Pharisees went and plotted how they might entangle Him in His talk. ¹⁶ And they sent to Him their disciples with the Herodians, saying, “Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men. ¹⁷ Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?” ¹⁸ But Jesus perceived their wickedness, and said, “Why do you test Me, you hypocrites? ¹⁹ Show Me the tax money.” So they brought Him a denarius. ²⁰ And He said to them, “Whose image and inscription is this?” ²¹ They said to Him, “Caesar’s.” And He said to them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” ²² When they had heard these words, they marveled, and left Him and went their way.

22:15

Then the Pharisees went and plotted how they might entangle Him in His talk.

We come now to another attempt to entrap Jesus by a question (22:15-22). In this case, the strange bedfellows of Pharisees and Herodians conspired together to discredit Jesus in His words.

22:16

And they sent to Him their [the Pharisees’] disciples with the Herodians, saying,

The Pharisees and Herodians were usually enemies, but they came together because of their opposition to Jesus. The Herodians were Jews loyal to the ruler Herod (not a Jew). They were not a religious party but a political party. The Pharisees were a very legalistic group of people. Both religious and governmentally oriented people opposed Jesus.

“Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men.

These foes of Jesus disingenuously praised Jesus’ truthful teaching and His independence of prevailing opinion. Their flattery attempted to evoke a response that would undermine Jesus’ authority. Jesus was not susceptible to their flattery.

22:17

Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?”

This alliance asked a cleverly devised question. They wanted to trick Jesus into making a political statement adverse to the Roman government. The Herodians had a tolerant view over Jewish allegiance to Rome.

The question put Jesus at odds with either group He chose. If Jesus would have said that it was wrong to pay taxes to Rome, He would have antagonized the Roman government. If He’d said that it was right to pay taxes, He would have run afoul of popular opinion.

22:18

But Jesus perceived their wickedness, and said, “Why do you test Me, you hypocrites?

Jesus called their bluff and deplored them as “hypocrites.” A hypocrite is a phony. They’d tried to “test” Jesus on two previous occasions (16:1; 19:3). They would try again in verse 35. Their purpose was to bring Jesus into disfavor with the crowds or with Rome.

22:19

Show Me the tax money.” So they brought Him a denarius.

Jesus asked them to bring “tax money.” They brought Him a denarius, which was the coin to pay taxes to Rome.

22:20

And He said to them, “Whose image and inscription is this?”

The denarius had the likeness of Tiberius Caesar on it.

22:21

They said to Him, “Caesar’s.” And He said to them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.”

Since the denarius had Caesar’s picture, it could be regarded as belonging to him. It would be right to give back what belongs to him. The word “render” means to give back. The word implies a debt; paying tax to Caesar was an obligation. On the other hand, God must get His due as well. We owe God offerings as well.

22:22

When they had heard these words, they marveled, and left Him and went their way.

Jesus defeated His opposition, so they left Him. They could not help but admire His answer. He transcended the box in which they tried to trap Him.

PRINCIPLE:

Christians own dual citizenship.

APPLICATION:

All Christians have dual citizenship–one on earth and one in heaven. God expects us to honor our government while at the same time honoring God. Jesus was no zealot who tried to overthrow the Roman government, but He maintained a loyalty to government as well. We are to keep the same balance as well. We put our loyalty to government in the larger context of loyalty to God. Taxes are important for sustaining any national entity.