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.”
As Jesus continues teaching in Jerusalem, the Pharisees seek to discredit Him because His teachings and growing influence challenge their religious authority. Earlier, the chief priests and elders had questioned His authority, but Jesus exposed their unwillingness to answer honestly (Matthew 21:23–27). Now the Pharisees send some of their disciples, accompanied by the Herodians, who support the ruling dynasty of Herod and its ties with Rome. Although the two groups differ in their attitudes toward Roman rule, they cooperate in an attempt to trap Jesus.
Their question concerns the census tax, a tax imposed by Rome upon the people living under its authority. Many Jews resented this tax because it reminded them that their land was governed by a foreign power. If Jesus opposed paying it, His opponents could accuse Him of encouraging rebellion against Rome, a charge that could lead to His arrest and execution. If He supported it, they could turn against Him those who resented Roman occupation. Before asking their question, they flatter Jesus by praising His truthfulness and impartiality, hoping to obtain an answer they can use against Him.
Jesus recognizes their intentions and asks them to show Him the coin used to pay the tax. They produce a Roman denarius, a silver coin worth approximately one day's wages for an ordinary laborer, bearing the image of Emperor Tiberius and an inscription identifying him with claims of divine authority. Such claims were offensive to Jewish belief in the one true God. By producing the coin, His questioners also reveal that they participate in the Roman monetary system, even while challenging Jesus about the legitimacy of paying Roman taxes.
Jesus asks, “Whose image is this and whose inscription?” (v. 20). When they answer that both belong to Caesar, He replies, “Then repay to Caesar what belongs to Caesar and to God what belongs to God” (v. 21). His response exposes the false choice His opponents have presented. Jesus recognizes that civil authorities have legitimate responsibilities and that people have corresponding obligations within society. Paying taxes and fulfilling proper civic duties can be consistent with faithfulness to God. Saint Paul later teaches that governing authorities are to serve the common good and that people should fulfill their rightful obligations, including paying taxes (Romans 13:1–7).
Yet Jesus' answer reaches beyond the question of taxation. By distinguishing what belongs to Caesar from what belongs to God, He places earthly authority within the greater authority of God. Governments have responsibilities in human society, but God is the Creator and Lord of all. Every human responsibility must therefore be understood in relation to His will. This distinction also helps explain why the apostles later declare, “We must obey God rather than men” (Acts 5:29), when human authorities attempt to prevent them from carrying out God's command.
The image on the coin also helps illuminate the deeper meaning of Jesus' words. The coin bears Caesar's image and may be returned to him. Sacred Scripture teaches that God created human beings in His own image (Genesis 1:26–27). Every person therefore belongs to God in a way that no earthly ruler can claim. Created by God and given the capacity to know Him, love Him, and freely respond to His will, human beings are called to offer Him their entire lives. Giving God what belongs to Him means responding freely to His love through faithfulness, obedience, justice, and acts of mercy.
Jesus' answer establishes a lasting principle for Christian life. Responsible citizenship and faithfulness to God are both important, but they are not equal in authority. We must fulfill our responsibilities to society while always remaining faithful to God. Because every person bears His image, our relationship with Him must guide our religious practices, our moral decisions, and our conduct toward others.
Heavenly Father, You have created us in Your image and called us to live according to Your truth. Guide us in fulfilling our responsibilities toward others while remaining faithful to You in all things. Help us to honor You through our choices, our actions, and our love for our neighbors. Amen.
Sources and References
- The New American Bible, Revised Edition. Washington, DC: Confraternity of Christian Doctrine, 2011. Matthew 22:15–21 and accompanying notes.
- Hahn, Scott, and Curtis Mitch. The Ignatius Catholic Study Bible: New Testament. San Francisco: Ignatius Press, 2010. 46.
- Casciaro, José María, gen. ed. The Navarre Bible: New Testament, Expanded Edition. Dublin: Four Courts Press; New York: Scepter Publishers, 2008. 123–124.
- Brown, Raymond E., Joseph A. Fitzmyer, and Roland E. Murphy, eds. The New Jerome Biblical Commentary. Englewood Cliffs, NJ: Prentice Hall, 1990. 665, paragraph 131.
- Aguilar Chiu, José Enrique, et al., eds. The Paulist Biblical Commentary. New York: Paulist Press, 2018. 953.
- Collins, John J., Gina Hens-Piazza, Barbara Reid, OP, and Donald Senior, CP, eds. The Jerome Biblical Commentary for the Twenty-First Century. 3rd fully revised ed. London: T&T Clark, 2022. 1218.
- Mitch, Curtis, and Edward Sri. The Gospel of Matthew. Catholic Commentary on Sacred Scripture. Grand Rapids, MI: Baker Academic, 2010. 284–286.
Comments