¹⁵ Then the Pharisees went and plotted how to entangle him in his words. ¹⁶ And they sent their disciples to him, along with the Herodians, saying, “Teacher, we know that you are true and teach the way of God truthfully, and you do not care about anyone’s opinion, for you are not swayed by appearances ¹⁷ Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” ¹⁸ But Jesus, aware of their malice, said, “Why put me to the test, you hypocrites? ¹⁹ Show me the coin for the tax.” And they brought him a denarius ²⁰ And Jesus said to them, “Whose likeness and inscription is this?” ²¹ They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.” ²² When they heard it, they marveled. And they left him and went away. –  Matthew 22:15-22 ESV

It’s probably safe to say that none of us actually enjoy filing our taxes. We see it as a necessary evil and a burdensome obligation. And we do it because it’s required by law and that law carries some pretty stiff penalties for those who choose to ignore it. Taxation has had a long and less-than-popular reputation throughout history. And, as bad as we think our taxes may seem, they were far worse in Jesus’ day.

The Romans levied heavy taxes on the Jews. On top of that, the Jewish tax collectors added their own exorbitant fees. And then there was the Temple tax that every Jew had to pay, which in actuality, was used to support the lavish lifestyles of the priests themselves. These men lived in luxury while the average Jew struggled to make ends meet.

In his book, The Message and the Kingdom, Richard Horsley describes the elegant lifestyles enjoyed by these government-appointed tax collectors.

“…impressive archeological remains of their Jerusalem residences show how elegant their lifestyle had become. In spacious structures unhesitantly dubbed ‘mansions’ by the archeologists who uncovered them in the 1970’s, we can get a glimpse of a lavish life in mosaic floored reception rooms and dining rooms with elaborate painted and carved stucco wall decorations and with a wealth of fine tableware, glassware, carved stone table tops, and other interior furnishings and elegant peristyles.”

This staggering combination of tax obligations was overwhelming to the Jewish people, making everyday life practically unbearable and the very mention of taxes intolerable. Palestine was a veritable powder keg waiting to ignite and, according to the Jewish historian Josephus, the refusal of the Romans to lessen the tax burdens was the eventual cause of the Jewish War and the Siege of Jerusalem in 70 AD.

By now, we know that the Jewish religious leaders were looking for any and all opportunities to trick and trap Jesus in order that they might have Him arrested and eliminated. They were certain that it was just a matter of time before He said something that got Him into trouble with the people or with the Roman authorities. If they could get Him to say something the people would disagree with, He would lose His popularity and His growing following. If they could trick Him into saying something that could be taken as divisive or revolutionary by the Romans, then they could enlist the aid of the government in getting rid of Him. So they sent some “spies pretending to be honest men” (Luke 20:20 NLT).

In other words, they didn’t come dressed as priests, Pharisees, or religious leaders. They disguised themselves as average Jews, hoping to blend in with the crowd and catch Jesus off-guard and unprepared. Their question was well-planned and had a clear motivation behind it. “They tried to get Jesus to say something that could be reported to the Roman governor so he would arrest Jesus” (Luke 20:20 NLT). After attempting to butter Him up with false flattery, they asked their question: “Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” (Matthew 22:17 ESV).

But Matthew makes it clear that Jesus saw through their ruse. He knew they were trying to trick Him and even accused them of hypocrisy. But in spite of His awareness of their less-than-sincere motives, He chose to answer their question. He asked for a Roman coin, which would have carried the image of Caesar, a fact that He got them to verify. Then He told them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s” (Matthew 22:21 ESV).

The simple interpretation of this passage would be that Jesus was simply encouraging civil obedience. The people of God must be good citizens. They must set a good example, even in the case of a corrupt and oppressive government. But there appears to be a much more significant point to Jesus’ statement.

It’s interesting that He emphasized the image of Caesar on the coin. The Roman emperor was considered a god by his own people. So, Jesus told them to give the coin bearing Caesar’s image back to Caesar. It was stamped with his image and, therefore, belonged to him. But Jesus also stated that they were to give to God what belonged to God. Don’t miss Jesus’ logic.

What is stamped with God’s image? Back in the book of Genesis, we read, “So God created human beings in his own image. In the image of God he created them; male and female he created them” (Genesis 1:27 NLT). Every good Jew would have known this story and would have understood what Jesus was saying. Men and women are made in the image of God. In a sense, they are stamped with His image. Therefore, they belong to Him.

Jesus was teaching that, instead of worrying about the temporal things of this world, like money and taxes, the people needed to give themselves to God and His Kingdom.

All the way back in His sermon on the mount, Jesus had said, “So don’t worry about these things, saying, ‘What will we eat? What will we drink? What will we wear?’ These things dominate the thoughts of unbelievers, but your heavenly Father already knows all your needs. Seek the Kingdom of God above all else, and live righteously, and he will give you everything you need” (Matthew 6:31-33 NLT).

Those in Jesus’ audience that day had been made in the image of God. But as Jews, they also enjoyed the distinction of being God’s chosen people. They had been handpicked by God and then redeemed out of slavery in Egypt. They were His people – His prized possession. He had told them, “For you are a holy people, who belong to the LORD your God. Of all the people on earth, the LORD your God has chosen you to be his own special treasure” (Deuteronomy 7:6 NLT).

These people had been oppressed and burdened before, and God had rescued them. And while, in Jesus’ day, they were suffering oppression under Roman rule, it had far less to do with taxes than it did with sin. God wanted to rescue and redeem them from slavery to sin and death, which is why He had sent His Son. But their minds were elsewhere. They saw their burdens as earthly, not spiritual. They wanted a Messiah to rescue them from the taxes and tyranny of the Romans. But Jesus had come to rescue them from a life enslaved to sin and the death sentence that came with it.

Jesus wanted these people to give God what was rightfully His – their lives. He wanted them to turn over their lives to the very one who could save them. Jesus stood before them as the Son of God and their Messiah. He was the answer to their problem, but they failed to recognize Him. Jesus had not come to foment insurrection, but to provide salvation. He had not come to lead a revolt against Rome, but to provide restoration with God. His was a spiritual revolution, not an earthly one. And He was subtly reminding His listeners that God, in whose image they were made, required what was due Him. And just as Caesar would punish any and all who refused to pay his mandatory tax, God would punish all those who refused to give Him what rightfully belonged to Him.

God had warned the people of Israel what would happen if they failed to render unto Him what was rightfully His. “Understand, therefore, that the Lord your God is indeed God. He is the faithful God who keeps his covenant for a thousand generations and lavishes his unfailing love on those who love him and obey his commands. But he does not hesitate to punish and destroy those who reject him” (Deuteronomy 7:9-10 NLT).

As believers, we have a spiritual obligation to God. He has made us, and He has redeemed through the precious and priceless blood of His own Son. Our lives are not our own. We belong to Him because He has paid for us at a great price. He has redeemed us from slavery to sin and made us His own. We are stamped with His image, and so we should “give to God what belongs to God” – our very lives.

English Standard Version (ESV)
The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT)
Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.