God & Government
Intro
The Trap (v.20-22)
There were three basic types of taxes: (1) a land or produce tax took one-tenth of all grain and one-fifth of all fruit (or wine); (2) a head or poll tax was collected when a census was taken—one day’s wages—and was paid by everyone aged fourteen to sixty-five; and (3) a custom tax was collected at ports and city gates as toll for goods transported—rates were 2 to 5 percent of the value of the goods. This question may have focused on the poll tax or on taxes in general. Luke’s Gentile readers knew all about the various forms of heavy taxation from Rome—all the taxes generally totaled over one-third of a person’s income.
Within the Lukan narrative, then, the question about the legality (according to Mosaic law) of paying tribute to the emperor is also a question about the authority of the sanhedrin to serve as Rome’s agent in Judea. Much more, it is a question about Jesus’ fidelity to the temple, the Holy Place, the nexus between human and divine, inviolable territory. Jesus had already undermined the authority of the chief priests and legal experts, charging them with behaving in ways that opposed the purpose of God and that denied their legitimacy as Israel’s leaders. What is the reach of Jesus’ insolence? Will he go so far as to call into question the priority of the temple itself?
Failure to pay the tribute was tantamount to disavowal of Roman rule, and this during a period when Roman policy provided no quarter for sedition. It is hardly surprising that, in their presentation of Jesus to Pilate later in the Lukan narrative, the Jewish leaders recall this episode (23:2).
Jesus’ Question (v.23-25)
This was a Roman silver coin which had the effigy of the Emperor Tiberius stamped on it. It was required that the tax be paid in Roman coinage
They wanted to discuss taxes and Roman authority, hoping to provoke Jesus into offending either the Jews (“Pay the poll tax!”) or the Romans (“Don’t pay the poll tax!”). But Jesus lifted the discussion to a much higher level and forced the spies to think about the relationship between the kingdom of God and the kingdoms of men.
The Response (v.26)
To pay the poll tax meant simply to give Caesar back that which belonged to him. God’s image is stamped on us; therefore, He has the right to command our lives as citizens in His kingdom. We should seek to be such good citizens that God will be glorified and the unsaved will be attracted to the Gospel and want to become Christians (1 Peter 2:9–12; 3:8–17).
His kind of religion is one which embraces all of life, the secular as well as the sacred, and has something to say about every part of it.
Application
We must give Caesar his dues. They can be paid in the coin of earth’s mintage; but he has no claim on our conscience, faith, love. These bear the mint-mark of God, and to God they must be rendered. Ah, soul! Thou belongest to the great King; thou art stamped with his image and superscription! Give him thyself!
F. B. Meyer