Then the Pharisees went off and plotted how they might entrap him in speech. 16 They sent their disciples to him, with the Herodians, saying, “Teacher, we know that you are a truthful man and that you teach the way of God in accordance with the truth. And you are not concerned with anyone’s opinion, for you do not regard a person’s status. 17 Tell us, then, what is your opinion: Is it lawful to pay the census tax to Caesar or not?” 18 Knowing their malice, Jesus said, “Why are you testing me, you hypocrites? 19 Show me the coin that pays the census tax.” Then they handed him the Roman coin. 20 He said to them, “Whose image is this and whose inscription?” 21 They replied, “Caesar’s.” At that he said to them, “Then repay to Caesar what belongs to Caesar and to God what belongs to God.” 22 When they heard this they were amazed, and leaving him they went away.
After the Parable of the Wedding Feast (Mt. 22:1-14), where Jesus teaches that God’s grace is freely offered yet must be received with a changed heart, the Pharisees join with the Herodians to trap Jesus with a question about taxes. The Pharisees were strict teachers of the Law and popular with many Jews. The Herodians were linked to the ruling family who supported Roman power. These groups rarely agreed, but now they unite against Jesus. They ask, “Is it lawful to pay the census tax to Caesar or not?” (v. 17). If Jesus says “yes,” some will call Him a traitor to Israel. If He says “no,” the Roman governor could charge Him with rebellion.
Jesus does not accept the trap. He exposes their motive and their compromise. He asks for the coin used for the tax—a denarius—and they bring one (v. 19). A denarius was a common Roman silver coin, the usual wage for a day’s work (cf. Mt. 20:2). On one side was the “image” and “inscription” of the emperor. The coin proclaimed the emperor’s titles, which many Jews found offensive. By producing the coin in the temple area where Jesus is teaching, they show that they already use Rome’s money. The trap is exposed.
Jesus then gives the famous reply: “Repay to Caesar what belongs to Caesar and to God what belongs to God” (v. 21). The first part is simple. If you benefit from civil order—roads, courts, protection—you should pay lawful taxes (cf. Rom. 13:1-7; 1 Pet. 2:13-17). Paying a tax is not an act of worship. It is a civic duty. The coin bears Caesar’s image; let the coin go back to Caesar.
The second part reaches deeper. What bears God’s image? Scripture says that the human person does: “Let us make man in our image” (Gen. 1:26-27). If the coin belongs to Caesar because it bears his image, then we belong to God because we bear His image. Our mind, our heart, our choices, and our life belong to Him. Taxes may satisfy an earthly claim, but worship, trust, and obedience are due to God alone. This is the main emphasis of the passage.
This teaching sets a clear limit. When civil authority commands what is evil, or forbids what God requires, we must obey God rather than men (Acts 5:29). Early Christian writers also stress that Christians pray for rulers, live honestly, and pay taxes, not out of fear, but out of conscience before God (cf. Tertullian, c. 160-220).
His opponents “were amazed” and left Him (v. 22). Their trap failed because Jesus did not accept their false choice. He affirmed real duties to society and a higher duty to God. He taught a wise balance. Christians are neither lawless nor worshipers of the State. We honor just laws and work for the common good. Yet we do not give the State what it cannot rightfully claim—our worship or our conscience. God alone is Lord of the heart.
Two short clarifications. First, “Caesar” here means the Roman emperor. The title stands for civil authority. Second, the “census tax” (also called the poll tax) was a head tax paid by subject peoples to Rome. For the Jews, it was a painful symbol of foreign rule. Jesus knows this. Still, He does not call for violence or tax refusal. He calls for holiness in public life: pay what is due, do what is just, and keep your soul for God.
What does this mean for us today? We give the time, skill, and money that are due to lawful duties: family care, honest work, and civic responsibility. But we give our whole selves to God: daily prayer, worship with the Church, love of neighbor, and moral integrity, even when it costs us. The coin shows Caesar’s image; our lives show God’s image. Let others see that image renewed in us by mercy, truth, and trust in Christ. That is how we “render to God what is God’s.”
Lord Jesus, you read hearts and speak truth without fear. Purify my motives. Teach us to be good citizens without becoming slaves to human approval. We offer to you what bears your image—our minds, our wills, and our lives. Give us courage to do what is just, and grace to give ourselves wholly to you. Amen.
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Sources and References:
- The Holy Bible, New American Bible, Revised Edition (2011), Mt. 22:15-22; Gen. 1:26-27; Rom. 13:1-7; 1 Pet. 2:13-17; Acts 5:29.
- Tertullian (c. 160-220), Apology, ch. 30.
- The Navarre Bible: Matthew, Faculty of the University of Navarre (2008).
- Chiu, José Enrique Aguilar, et al., eds., The Paulist Biblical Commentary (2018), on Mt. 22:15-22.
- Brown, Raymond E., et al., eds., The New Jerome Biblical Commentary (1990), on the Jerusalem controversies.
- Orchard, Bernard, et al., eds., A Catholic Commentary on Holy Scripture (1953), on Mt. 22:15-22.
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