A Loaded Question About Paying Taxes - Matthew 22:15-22

Introduction: In the remaining verses of Matthew 22, Jesus is confronted with a series of loaded questions. Questions that are asked to try and catch Him in His words. They are designed to trap Him.

· Jesus is going to be asked about taxes – 22:15-22

· Jesus is going to be asked about the resurrection – 22:23-33

· Jesus is going to be asked about the greatest commandment – 22:34-40

· Jesus is going to be asked about the Messiah – 22:41-46

   In our text today, verses 15-22, we are going to learn that following Christ means living wisely in both the kingdom of men and the Kingdom of God. You see believers have a responsibility in two kingdoms – within the kingdom of men, and the kingdom of God.

   The question that is going to be asked of Jesus in the passage before us involves paying taxes. How many of you like to pay taxes? Most people don’t.

   One wise sage once said, “There are only two certainties in life: taxes and death.”

   So, let jump in and look at how Jesus answers the question about paying taxes. What do we discover in these verses?

1. The Plot of the Pharisees and the Herodians – 22:15–16

   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.

   We have two religious groups mentioned in verses 15-16 – The first is the Pharisees: They were strict legalists, zealous for the Law and oral traditions. Next, we have the Herodians:They were political allies of Rome, supportive of Caesar’s rule. They cared nothing for religion and normally opposed the Pharisees. But here they became partners in hypocrisy. Partners to try and trap Jesus. They had a common foe.

   Note that they “plotted how they might entangle Him in His talk.” In the Gospel of Mark we read, “to catch Him in His words.” (Mark 12:13). Luke writes, “So they watched Him, and sent spies who pretended to be righteous that they might seize on His words, in order to deliver Him to the power and authority of the governor.” (Luke 20:20). This was a well-organized plan of attack on Jesus.

   Please note that they begin their conversation with flattery,

   “Teacher, we know that You are true, and teach the way of God in truth…”

   They didn’t believe any of what they were saying. They were speaking lies. We read in Proverbs 26:28,

   “A lying tongue hates those it hurts, and a flattering mouth works ruin.”

   This unlikely alliance illustrates Psalm 2:2 – “The kings of the earth take their stand and the rulers gather together against the LORD and against His Anointed.”

   Like their trap, people today may present “loaded questions” that force us into a corner. Here are a few examples of loaded questions:

“Do you still cheat on your taxes?”

“Do you still beat your wife?”

“Do you still call in sick when you’re not sick?”

   Loaded questions assume guilt. You are guilty no matter how you answer those questions.

  These religious leaders were seeking to “entangle” Jesus in His talk – to trap Him into saying something they could use against Him. That would turn the people against Him, or turn Rome against Him.

   What we discover in our text is that Jesus shows us how to rise above entrapment by exposing faulty assumptions. We need to learn to debate with people like Jesus.

2. The Question of the Pharisees and Herodians – 22:17

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

   Mark’s gospel adds, “shall we pay, or shall we not pay?” (Mark 12:15).

   So, here we have the first of many loaded questions found in the remaining verses of this twenty-second chapter of Matthew. Their loaded question that they asked Jesus was a no-win situation:

If Jesus said “Yes”, He would lose credibility with the Jewish people who despised Roman oppression.

If He said “No”, He could be accused of treason against Rome.

   David Guzik writes, “Lawful does not refer to Roman law. There was no question about that), but for the law of God; is it permissible for the people of God to express allegiance to a pagan emperor?”

   And what was the specific tax they were asking about? 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) everyone aged fourteen to sixty-five paid a head or poll tax collected when a census was taken – one day’s wages; 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.[1]

   Theologians believe that the Pharisees and the Herodians they were asking about the poll tax.

   The Jews hated this tax. For them it meant subjugation to Rome. It meant that they were supporting their oppressors. It meant that money was being used to maintain heathen temples and the luxurious lifestyles of the Rome’s upper class.[2]

Americans and Taxes

  I did some research about taxes that we pay as Americans, and I discovered that we pay anywhere from 20-35% of our income to federal, state, and local taxes. Here is a Weekly Tax Breakdown Example (approximate):

On $1,500/week income:

· Federal income tax: $173

· Payroll (FICA): $115

· Idaho income tax: $69

· Sales tax (if spending ~$40k/yr): $46

· Property tax (if home worth ~$300k): $29

   Total ≈ $432–$507 / week (depending on spending & property ownership).

     And just think, the Jews had a hard time paying the Poll Tax that amounted to one days wage a year.

   Also, I found it interesting that Americans underreport their income up to a tune of 539 billion dollars. That is the amount that the IRS does not collect.

   Now, getting back to their question to Jesus. Dr. John MacArthur notes, “They thought they had put Him on the horns of a dilemma, but the omniscient Son of God will not be trapped.”

   Only if we could learn to listen and respond to questions like Jesus. We have this account to instruct us – may we desire to learn from Jesus’ response.

3. The Hypocrisy of the Pharisees and the Herodians Exposed – 22:18–20

   18But 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?”

   Notice that we are told that,

   Jesus perceived their wickedness.

  In Luke 20:23 we read, “But He perceived their craftiness,”

   Jesus knew exactly what these two religious groups were trying to do – they were just plain wicked. You and I need to remember that there are just some people in the world that are just plain wicked. Such were the Pharisees and the Herodians in our text. These people looked good outwardly, but they were not good people inwardly.

   Jesus asked them,

   Why do you test me, you hypocrites?

   The Greek word “test” (peirazō) means to tempt, to try, or to trap with evil intent. Their question was not sincere—it was malicious. They didn’t care how Jesus would respond because they believed that either way He would fall snare to their trap.

   And the Greek word “hypocrites” (hypokritēs) originally referred to an actor wearing a mask. These two groups pretended to be seekers of truth, but their hearts were full of deceit. They were not desiring truth. They were not truth seekers.

   Next Jesus asked them,

   “Show Me the tax money.”

    And we read that,

  they brought Him a denarius.

   A denarius was a coin that was given for a day’s wage. It was the coin used to pay the poll tax.

   And finally, in verse 21 Jesus asked them,

    “Whose image and inscription is this?”

   I picture in my mind that Jesus is holding the coin up for everyone to see. He wasn’t asking them a trick question, but an honest question. They were going to have to answer Him. Whose picture is stamped on this coin?

4. The Answer of the Pharisees and the Herodians – 22:21

  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.”

   The Pharisees and the Herodians provide Jesus with the correct answer. Everyone knew whose picture was on the denarius. It would be like me holding up a penny and asking you whose picture is on this coin? Everyone from the United States would answer: Abraham Lincoln. Hold up a penny – it’s called the Lincoln Penny.

Why the Denarius Was Offensive to the Jew?

1. It had the Image of Caesar engraved on it:

The coin bore the head of Tiberius Caesar.

   To the Jews, who were commanded in Exodus 20:4 “You shall not make for yourself a carved image…”, this was idolatrous. Carrying a coin with Caesar’s face (treated almost as a god) was deeply offensive.

2. It had the following Inscription on it:

· The inscription read: “TI CAESAR DIVI AUG F AUGUSTUS” (“Tiberius Caesar, son of the divine Augustus”).

· On the reverse side it often said: “Pontifex Maximus” (“High Priest”).

   This was blasphemous to Jews because it claimed divinity and priestly authority for Caesar—titles that belong to God alone.

3. It caused a lot of Political Tension between the Pharisees and the Herodians:

· To the Pharisees, paying the tax was a symbol of submission to pagan Rome, which they despised.

· To the Herodians, it was loyalty to Rome, which they supported.

  This is the reason that the question they asked Jesus was so loaded. Depending on which side Jesus took, He could be accused of either rebellion or betrayal.

  So, with their answer they provided, Jesus says to them,

   “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.”

  The Greek word “render” (apodidōmi) means to give back, to pay a debt, to fulfill an obligation. Jesus affirms that government has legitimate authority.

   Paul echoes this in Romans 13:6–7

   6 For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. 7 Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.

   Write down these verses as well: 1 Peter 2:13-17; 1 Timothy 2:1ff.

   But Jesus doesn’t stop there. If Caesar’s image is on the coin, then it belongs to Caesar. But whose image is on you? God’s image is stamped on you!   

   We read in Genesis 1:27,

   “So God created man in His own image; in the image of God He created him; male and female He created them.”

   John Stott once observed, “Jesus’ answer was not only amazingly wise, but devastatingly penetrating. Caesar may stamp his image on coins, but God has stamped His image on us. The question is not, ‘Do you pay taxes?’ but, ‘Have you given yourself to God?’”

   Thus, while we owe Caesar our taxes, we owe God our very selves— He is to have our all (heart, soul, mind, strength). He is to have our worship and our obedience.

   Like the hymn states, “All on the altar of sacrifice given.”

What belongs to God?

Our tithes and offerings - Malachi 3:10.

Our bodies as living sacrifices - Romans 12:1; 1 Corinthians 6:19–20.

Our allegiance above all else - Acts 5:29 (“We must obey God rather than men.”).

    5. The Exit of the Pharisees and the Herodians – 22:22

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

   Jesus handled this situation masterfully.  So much so that when the Pharisees and the Herodians heard the words He spoke that they marveled.

   The Greek word “marveled” (thaumazō) means to be astonished, to be struck with wonder, to admire, to be amazed beyond words.”

  It has been said, “they came to expose Jesus, but ended up exposed themselves.”

   Charles Spurgeon once said, “Christ’s answers are often unanswerable. Those who would ensnare Him are taken in their own net.”

  Here is the irony in this encounter – they marveled but did not repent. They truly admired Jesus’ wisdom, but they would not submit to His authority. They walked away, left Him, unchanged.

   The words, “and went their way” are some of the saddest words in the Bible. We read these words in Proverbs 14:12,

   “There is a way that seems right to a man, but its end is the way of death.”

   This interchange that the Pharisees and the Herodians had with Jesus should have changed them, but no, they walked away the same individuals as they were at the start.

   God, help us to be changed when we have our daily encounters with Jesus Christ.

Conclusion: This passage reminds us that as followers of Christ, we live under two authorities:

1. Caesar’s authority—so we obey laws, pay taxes, and live honorably in society.

2. God’s authority—so we surrender our whole lives to Him, since we bear His image.

   The real question is not about Caesar’s coin, but about God’s claim on your heart. The government may ask for a portion of your income, but God asks for all of you.

   So, let me ask you: Have you rendered to God the things that are God’s? He stamped His image upon you. Jesus paid the price for your redemption. The only proper response is to give Him your life.

   So, as you go about this week, as you write a check, pay a bill, or file taxes, remember this: Caesar may get his due, but God deserves far more—your worship, your obedience, and your heart.

[1]Life Application Bible Commentary, Bruce B. Barton

[2]Ibid, Bruce B. Barton