Summary: "Render to Caesar the things that are Caesar, and to God the things that are God’s." A great text for teaching about paying your taxes, but an even better passage to remind us of our commitment to Jesus Christ.

Matt 22:15-22 (parallels in Mark 12:13–17 and Luke 20:20–26)

The Jews were desperately seeking to discredit Jesus, because within the context, He was speaking parables against them. They would stop at nothing to do so. Within the context of this verse, various groups ask Him questions designed to trap Him or challenge Him. These questions, when answered, revealed to these people where they were lacking in their service to God.

• Matt 22:23-33: The Sadducees ask about the resurrection (which they didn't believe in). They think up some kind if hypothetical situation that they believed was rock solid in proving that it was incorrect to believe in the resurrection. Jesus quickly answers their question, showing how they have ignored Old Testament texts which answered the question. They were not digging deep enough in their studies of scripture and lacked faith in the power of God.

• Matt 22:34-39: One of the Pharisees, a lawyer/scribe, to test Jesus, asked Him what the most important commandment of the law is. Jesus' answer shows the hypocrisy of the Pharisees and how they were neglecting the most important things about serving God. Jesus tells them to love the Lord God with all their soul, mind, & strength was the most important commandment (which was a commandment they were clearly violating in scripture) and the second commandment He gives without being asked, to love your neighbor as yourselves, which they were also violating in trying to test and discredit Jesus so they would have reason to kill Him.

• Matt 22:15-22: But before these things, they ask a very challenging question of Jesus about paying taxes to Caesar which He also answers with great wisdom. This

Then the Pharisees went and plotted together how they might trap Him in what He said. 16 And they sent their disciples to Him, along with the Herodians, saying, "Teacher, we know that You are truthful and teach the way of God in truth, and defer to no one; for You are not partial to any. 17 "Tell us then, what do You think? Is it lawful to give a poll-tax to Caesar, or not?" 18 But Jesus perceived their malice, and said, "Why are you testing Me, you hypocrites? 19 "Show Me the coin used for the poll-tax." And they brought Him a denarius. 20 And He said to them, "Whose likeness and inscription is this?" 21 They said to Him, "Caesar's." Then He said to them, "Then render to Caesar the things that are Caesar's; and to God the things that are God's." 22 And hearing this, they were amazed, and leaving Him, they went away.

They set up this question in an interesting way. They characterize Jesus as One who is not a respecter of persons. They were, in other words, saying, “You truly serve God only and only make judgments based on truth, not on the status of man. Most commentators seem to think the leaders’ approach to Jesus is mere flattery. This may or may not be true; either way, they were trying to trap Him. Therefore, is it right to give tribute to Caesar?”

They asked about paying taxes. The specific tax in question was the “poll tax” or “head tax” which was based on a census of the people and had to be paid on all persons including women and slaves. It was charged every person because of the services that the state gave the people. And by law it had to be paid by means of Roman coinage, with a denarius.

So Jesus seems to be in a bind. If Jesus said “No” He could be in trouble with the Roman authorities for encouraging tax evasion and treason against Caesar. This seems to be the answer that the Jews and Herodians desired, because they were seeking a reason to trap Him "so that they could deliver Him to the rule and the authority of the governor" (Luke 20:20). If Jesus said “Yes” He would certainly lose the support of the people who saw Him as the Messiah who would free them from Roman occupation. Either way, the Pharisees and Herodians would win and they had a way that they could discredit Jesus before the people.

Jesus didn't answer the question at first. Jesus responded immediately by calling them hypocrites. He who knows the hearts of men (since He is God) knew the motives behind them asking the question. He knew that they were testing Him. Their motives showed that they didn't want the "truth on the matter." They were more concerned with themselves, their influence, and getting Jesus (who was hurting their influence) out of the way.

Since the census had to be paid by Roman coinage, Jesus asked to be shown that particular money. And they brought Him such a Roman coin: a “denarius.” Then He asks an important question: "Whose image and inscription are on this coin?" They answer His question. "Caesar's." The coin had a picture (or image) of Caesar, and it also had some interesting inscriptions. The front had an inscription that read: "CAESAR DIVI AGUSTI FILIUS AGUSTUS", which means, (“Tiberius Caesar August Son of the August God.” The back side of the coin said "PONTIFEX MAXIMUS" (“High Priest”). When they carried around a denarius, they in a sense had to carry around a graven image that gave glory to Caesar as their majestic, grand god and great high priest. Surely this rubbed the Jews the wrong way.

So the coin bore the image and inscription of Caesar. Then Jesus fired the fatal shot: “Therefore render to Caesar the things that are Caesar’s...”

Jesus is showing them some important things here. Their claim that the coin bore the image of Caesar acknowledged several things. I will mention 4:

1. It belongs to him. It is his. This is the point that Jesus makes. If Caesar’s picture is on the coin, does it not mean that he made it and it belongs to him?

2. They owed a debt to Caesar. Since it is his, it at some point was designed to be given to him to pay their taxes. They owe it to him if it is his.

3. They were not free to do whatever they wanted with what was Caesar's. They knew when they exchanged their money for Roman currency, they had to give this currency to Rome.

4. They were not free in general. They were servants of Caesar since they were under Roman occupation. They were still in bondage to foreigners.

All four of these things rubbed the Jews the wrong way. Jesus with His answer points out these very things they acknowledged by saying the coin bore the image and inscription of Caesar. They were obligated, even if they didn't like what the tax money was used for, to pay their debts to Caesar. The Jews had no right to withhold Caesar's property from him when he requested it. To do so would be theft! Render to Caesar the things that are Caesar's.

Most of the time when I hear this text taught on, the focus of the teaching is on the first part of Jesus' answer. There are obviously many applications for us when it comes to our obligation to pay taxes and honor our governing authorities. But I do not believe this is the point Jesus is trying to get across to the Pharisees and the Herodians who were trying to trap them. He is trying to show them that this is much more than a question about submitting to the authority of Caesar or paying taxes to Caesar. This is an issue of submitting to the authority of God and to His Christ.

He then says to render “to God the things that are God's."

What does this mean: to "render to God the things that are God's?" This question is answered in nearly the same way as the question, "What does it mean to render to Caesar the things that are Caesar's?" (Ask someone to come up as an illustration?) Whose image and inscription do I bear? Turn this question to yourself: Whose image and inscription do you bear?

Then God said, "Let Us make man in Our image, according to Our likeness…27 God created man in His own image, in the image of God He created him; male and female He created them." (Gen 1:26-27)

As in the illustration of the coin, the image on the coin showed who it was the coin belonged to. One commentator writes, “… God requires the payment of Roman taxes, but if it is true that some of one’s money should go to the Caesar, it is so much truer that all that one is needs to be handed over to the God in whose image one is made.” If they were truly rendering themselves to God, the question of paying taxes to those God placed over them would have been answered for them. Jesus is making an argument from lesser to greater here — if it is true for the lesser case of the man Caesar, how much more true is it for the Greater? If Caesar has authority to demand payment, how much more authority does God have over those who bear His image? We are God’s coinage. We all belong wholly to God. Everyone must “render to God what is God’s.”

We will give an account for how we use God's coinage! Have God’s image and inscription on you means that:

1. YOU BELONG TO GOD

Everything belongs to God. Everyone is under His authority whether they like it or not. He is the Ruler, King, and owner of all things. All things were created by Jesus and for Jesus.

But for those who have been redeemed by the blood of Christ, 1 Peter 2:9-10 tell us that we are a special possession of God; His holy nation and priests.

1 Corinthians 6:19-20 - Or do you not know that your body is the temple of the Holy Spirit who is in you, whom you have from God, and you are not your own? 20 For you were bought at a price; therefore glorify God in your body and in your spirit, which are God's.

This is a truth that is difficult for us to swallow at times. As God’s people, we do not belong to ourselves. We are God’s. We are His temple. The Spirit dwells within us. He is God’s seal (2 Corinthians 1:21-22). A seal in New Testament times was a sign of ownership and authenticity. A king or ruler would have a signet ring or some way to mark something as being from them or belonging to them. This is one of the many benefits God giving us His Spirit.

2. YOU OWE A DEBT TO GOD FOR WHAT HE HAS DONE FOR YOU

Romans 12:1 - "I beseech you therefore, brethren, by the mercies of God, that you present your bodies a living sacrifice, holy, acceptable to God, which is your reasonable service." (NKJV)

Paul in this passage alludes to the burnt offering in the Old Testament. They would bring their offering to the Lord, kill it themselves, and then give the animal to the priest to be wholly consumed on the altar. There is a clear contrast though between the burnt offering and what Paul teaches here in Romans 12:1. The offering which we give is a living sacrifice. We put ourselves on the altar to be wholly consumed in God’s kingdom work. As Jesus taught, we are to deny ourselves, take up our crosses, and follow. We are the temple of God, we are the priests of God, and we are the sacrifices offered to God. After all that the Lord has done for us, how much of our service does He deserve to receive? I like the NKJV’s translation of this passage because it calls our giving ourselves fully to God as an offering our reasonable service. After all of the mercy He has shown us, God is not asking too much from us when He tells us to give ourselves to Him. IT is the reasonable thing for us to do; our reasonable service to Him as priests.

3. YOU ARE NOT FREE TO DO WHATEVER YOU WANT WITH WHAT IS GOD'S

Remember that we are only stewards of what He has entrusted to us! Your body, your clothes, your expensive electronic gadgets and computers, your money, your homes; it all belongs to God to be used for Him. He has entrusted us with so much in this country that we live in. He has given such an abundance to us so that we will serve others, not so we can look more like the world.

Many of us, at some point in our lives, have probably said something to this affect in our lives, “It’s my life, I can do with it what I want.” This, my brothers and sisters, is a lie straight from the devil. We are given our lives to use for God, not for ourselves. We have been bought with a price and are to give glory to God with our lives. We have been entrusted by God with all that we have to be stewards. We will give an account for how we use what God has entrusted to us.

4. YOU ARE NOT FREE IN GENERAL. YOU ARE A SLAVE OF RIGHTEOUSNESS. YOU ARE A SLAVE TO JESUS CHRIST.

We, who have become slaves of Jesus Christ by becoming Christians, are to do our Master's will. Remember, this is what it means to call Jesus our Lord. He is our Master, we are His willful servants. We have been freed from the slavery of sin to be slaves of a much greater Master.

Romans 6:16-19 – "Do you not know that to whom you present yourselves slaves to obey, you are that one's slaves whom you obey, whether of sin leading to death, or of obedience leading to righteousness? 17 But God be thanked that though you were slaves of sin, yet you obeyed from the heart that form of doctrine to which you were delivered. 18 And having been set free from sin, you became slaves of righteousness. 19 I speak in human terms because of the weakness of your flesh. For just as you presented your members as slaves of uncleanness, and of lawlessness leading to more lawlessness, so now present your members as slaves of righteousness for holiness."

Those listening to Jesus answer this challenge from the Pharisees were amazed at Jesus’ answer. Jesus, in His great wisdom, answered this question that seemed to trap Him in such a way to reveal to them that changes were needed in their lives because they were not rendering to God what was His. They were not living in a way that showed that God was the ruler and owner of their lives.

How are you doing with rendering to God what is His? If you are a child of God, and you are not living in such a way that shows God and others that you belong to Him and submit to His authority in your life, you need to make your life right with the Lord. Let Him be the ruler of your life in every area!

If you have not yet made the decision to become a Christian; to name Jesus Christ as Lord, we hope that you will do so today. You were made in the image of God. You were created by Jesus Christ and for Jesus Christ, but your sin, which is rebellion against your Creator and King, has left you subject to God’s wrath and in great need of His mercy. Jesus Christ has made it possible to have your sins removed; to receive God’s grace and mercy. The Bible teaches that you must repent of your sins, submit to Jesus Christ as your Lord, and confess Him as such. If you are willing to do these things, your sins will be washed away when you are baptized into Christ.

If there is anything we can do to help you to come to know the Lord or to return to Him, why don’t you make your need known