Matthew 22:15-22: “Render to Caesar the things that are Caesar’s”

“Then render...to God the things that are God's," Jesus in Matthew 22:21

“To oppose or resist at this point [in paying taxes] would be to show a fatal inability to distinguish between the kingdom of God and the kingdoms of this world…Let the Christian remain in subjection to the powers which exercise dominion over him.”   (Dietrich Bonhoeffer, The Cost of Discipleship, p. 264)

It is Tuesday of Holy Week and Jesus is in the temple teaching.  The Pharisees cannot silence Him so they change tactics.    They infiltrate the crowd with “spies who pretended to be righteous” (Luke 20:20).  They sent their disciples to Him, along with the Herodians (v. 16) who were at odds with the Pharisees over Roman rule.  The Pharisees despised the occupying Romans yet the Herodians tried to appease the Romans.  But the enemy of my enemy is my friend.  And here both parties align in order to get rid of a more hated enemy: Jesus. 

The Pharisees and the Herodians lay it on thick: “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” (v.16).   That’s the bait; now the trap.  

“Tell us then…Is it lawful to give a poll-tax to Caesar or not?” (v.17). If Jesus answers, “yes, pay your taxes” then He is a traitor to the Jews and the Pharisees will have what they lust for, the chance to seize Him.  If Jesus says, “No, don’t pay the tax,” then the Herodians will deliver Him to Caesar for treason, which they do in a few days anyway when they falsely accuse Jesus of “forbidding to pay taxes to Caesar,” (Luke 23:2).

Jesus perceived their malice (v.18) and was outraged by their lying lips (Proverbs 12:22).   “Why are you testing Me, you hypocrites?” (v.18). “Show Me the coin used for the poll-tax.”  They brought Him a denarius (v.19).  “Whose likeness… is this?” (v.20). They said to Him, it is Tiberius Caesar’s (v.21), the Roman emperor. 

D.A. Carson’s commentary on Matthew says that the phrase “pontifex maximus” (“high priest”) is on the other side.  The Roman emperor blasphemingly saw himself as both king and high priest, a dual role that only Christ can fulfill (as foreshadowed by Melchizedek in Hebrews 7:1-3).    King Uzziah was stricken with leprosy when he assumed both the role of king and priest (2 Chronicles 26:16-21).

Masterfully Jesus says, “Render to Caesar the things that are Caesar’s; and to God the things that are God’s,” (v. 21).  Pay taxes, Jesus says.   He says it here and in Matthew 17:27.   Paul says it in Romans 13:7; Peter alludes to it in 1 Peter 2:17.    But Jesus’ main point is deeper than taxes:  What are the things that are God’s?

Everything.  Everything we have is God’s.  All we are.  All we have.  All the time.   

We are to love Him with all of our heart, soul, and strength.  This was the call to Israel through Moses in Deuteronomy 6:4-5.  This is repeated by Jesus as the Greatest Commandment in Matthew 23:36-37.   The Lord doesn’t merely want only our 10% tithe or just our Sunday mornings, Christmases and Easters.  He is not impressed with our sacrifices (1 Samuel 15:22; Hosea 6:6); He wants our hearts.     

They marveled at His teaching but didn’t like what He said.   So leaving Him, they went away (v. 22).  It is not in our nature to give to God what is God’s; rather we want to give to Caesar what is Caesar’s and keep the rest for ourselves.  But the Lord will reign forever.   All pretenders to the role of King and Priest, including Caesar, Uzziah, and other earthly kings, will bow before Him (Philippians 2:10-11).   Christ will reign forever!  And if we are His, then we will reign with Him (Revelation 22:5).  He is WORTHY of ALL we have!  Hallelujah!  Amen!