Matthew 22:15- 22 15Then after going out, the Pharisees took counsel how they might trap him with a word.  16And they sent their disciples to him with the Herodians saying, “Teacher, we know that you are true and teach the way of God truthfully, and there is not care by you about anyone; for you do not see the face of a person. 17Speak to us, then, what it seems to you. Is it lawful to pay taxes to Caesar, or not?” 18But knowing their wickedness, Jesus said, “Why do you test me, you hypocrites? 19Show me the coin for the tax.” And they brought to him a denarius. 20And he said to them, “Whose image and inscription is this?” 21They said, “Caesar’s.” Then he said to them, “Therefore pay to Caesar the things of Caesar’s, and the things of God to God.” 22When they heard it, they marveled, And after leaving him they went away. 

After the three parables that spoke powerfully to how people responded to Jesus’ message, the Jewish leaders, represented here by the Pharisees and Herodians, rise up with increased opposition and plotted how to trap Jesus in his teachings. The conflict intensifies over the next several chapters. The Pharisees felt threatened because they believed Jesus was compromising the law, and thus the Jewish religion. They may have seen him as liberal, although he was far from that and called for even more obedience than they did. The Herodians supported the Herodian dynasty and likely concerned about political stability and keeping peace with the Romans. This group is not mentioned outside of the New Testament and only here and Mark 3:6; 12:13.

Because of their fear of the crowds, these two groups gathered in back rooms to plot how to get rid of Jesus. They were masters at words, and so they thought they could trick Jesus into saying something bad against the law or against the rulers, both of which could get a person beaten or even killed. That way, the Jewish leaders would be innocent of Jesus’ blood because he would bring the punishment upon himself. They acknowledge that Jesus taught the truth, and they could not find any fault with his teachings. He did not try to please people by bending the truth. If this was the case, then why did they feel so threatened by him? It may have been due to their hard hearts and calloused consciences that were rebelling against the leading of the Holy Spirit. They had heard the gospel but rejected it out of fear and wickedness.

Their question attempts to trap Jesus. If he said that it was not lawful for a Jew to pay taxes to a foreign ruler, then he would be in trouble with the Romans. The law meant here would have been the Jewish law as it interpreted God’s revelation in the Torah. Some Jews interpreted Deuteronomy 17:15 as stating that Israelites should not pay taxes to foreign rulers. Caesar was considered a god (or at least promoted as such), so to have a coin with his image might be considered sacrilegious for a Jew. If Jesus paid refused to pay taxes, he could be in trouble with both the Jews and Romans. But Jesus saw through their motives and calls them hypocrites because they seemed to flatter him and then the next moment try to condemn and destroy him.

Divine wisdom is on display in verses 19-21 as Jesus walks a fine line that neither gets him trapped nor gets him in trouble. The tax to which Jesus refers here was likely the poll tax required by the Romans. The coin used had Caesar’s image on it. His question and their answer are easy, obvious, and indisputable but got the point across. Jesus’ final response in verse 21 makes logical sense and solves “both sides of the coin.” Pay was is due to the government and give to God was belongs to God. In modern terms, we should pay both our taxes and our tithes and offerings. The most important of these two is what belongs to God, but Christians should be good citizens and not tax evaders.  Jesus’ response amazed them and left them speechless. The only thing they could do was walk away and scheme what to do with another opportunity to trap Jesus. We should Iive by the simple response Jesus gave the religious leaders. Taxes and Tithing are not optional for Christians.

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