TEXT [Commentary]
12. Paying taxes to Caesar (22:15-22; cf. Mark 12:13-17; Luke 20:20-26)
15 Then the Pharisees met together to plot how to trap Jesus into saying something for which he could be arrested. 16 They sent some of their disciples, along with the supporters of Herod, to meet with him. “Teacher,” they said, “we know how honest you are. You teach the way of God truthfully. You are impartial and don’t play favorites. 17 Now tell us what you think about this: Is it right to pay taxes to Caesar or not?”
18 But Jesus knew their evil motives. “You hypocrites!” he said. “Why are you trying to trap me? 19 Here, show me the coin used for the tax.” When they handed him a Roman coin,[*] 20 he asked, “Whose picture and title are stamped on it?”
21 “Caesar’s,” they replied.
“Well, then,” he said, “give to Caesar what belongs to Caesar, and give to God what belongs to God.”
22 His reply amazed them, and they went away.
NOTES
22:15-17 Following Jesus’ three parables on the failure of the Jewish religious leaders (21:23–22:14), the Pharisees regrouped and conferred about how to trap Jesus in his speech (cf. Mark 12:13-17; Luke 20:20-26). Their desire to test and destroy Jesus was noted previously (12:14; 16:1; 19:3; cf. 22:35).
supporters of Herod. It was unusual for the Herodians (cf. Mark 3:6) to join in a common cause with the Pharisees, since the Pharisees did not support the pro-Roman Herodian dynasty and did not favor a tax that was not based on the Torah. Little is known of the Herodians, who were evidently a relatively small but well entrenched group that stood to profit from the status quo. This mixed group first speaks flattering words to Jesus about his integrity and impartiality, evidently to set up their trap (22:16). Their question about paying taxes to the Roman emperor is evidently about the “head tax,” which was based on a census of Israel’s population by the Romans (Josephus Antiquities, 18.1, 3; War 1.154; 2.118, 403-405, 433; Tacitus Annals 2.42). This is a different tax than the OT-mandated tax to support the Temple, which Jesus did pay (17:24-27). It seems that the religious leaders wanted to catch Jesus in a dilemma. He would be sure to anger one group or the other either way he answered their question. To support the tax would be to alienate the Pharisees, and to reject the tax would be treasonous to Rome.
Is it right to pay taxes to Caesar or not? Better rendered as “Is it lawful . . . ?” Jesus was being asked to interpret the Torah. Cf. 12:2, 4, 10; 14:4; 19:3; 27:6 for the use of exestin [TG1832, ZG2003], which simply means “it is permitted.”
22:18-20 hypocrites. “Jesus recognizes the daggers in the men’s smiles” (Davies and Allison 1997:215). He saw through their flattery to their evil motives and called them on it (cf. 6:2, 5, 16; 7:5; 15:7; 23:13-15; 24:51).
show me the coin. . . . Whose picture and title are stamped on it? He answered their question by dramatically requiring them to produce the coin used to pay the tax (a denarius, cf. 18:28; 20:2, 9-10, 13), and asking them whose image and inscription are on it.
22:21 give to Caesar what belongs to Caesar, and give to God what belongs to God. Jesus’ answer when they replied that it was Caesar’s image assumes God’s control over Rome’s temporal power (Dan 1:1-2; 2:20-21, 37-38), and on the surface it seems to support the Herodians. The image of the emperor on the coin would indicate that it would be appropriate to pay it back to him. However, a Jew who was obedient to the second commandment would not be comfortable holding the coin anyway (Exod 20:4). Also, the inscription on the denarius referred to Tiberius Caesar as divine and as high priest. The image of Tiberius and both of these titles would be offensive to Jews. Jesus’ distinction between duty to state and duty to God indicates that Tiberius was neither divine nor high priest.
22:22 His reply amazed them. Jesus’ reply stunned his interrogators, and they left without further disputation. According to Matthew, Jesus words and deeds often astonished people (see 8:27; 9:33; 15:31; 21:20).
COMMENTARY [Text]
Jesus had been speaking from 21:24–22:14 in answer to the religious leaders’ question about the source of his authority. Here in 22:15 begins a series of three confrontations where the religious leaders attempt to challenge Jesus’ wisdom. However, Jesus proved that his teaching far surpassed that of the Pharisees (22:15, 34), Sadducees (22:23), and Herodians (22:16). In the end, he answered all their questions, but they could not answer one of his (22:46).
Jesus’ masterful answer to the question about the propriety of paying taxes to the emperor confounded both the Herodians and the Pharisees. A simple positive answer might have been expected from someone who befriended tax collectors, but it would have alienated the Pharisees and those who were even more nationalistic. A simple negative answer might have been expected from one who had recently been praised in messianic terms (21:1-11), but it would have left Jesus open to the charge of sedition (Davies and Allison 1997:212). Most likely, the Pharisees were looking for a negative answer, but they were astounded by what they heard. The anti-Herod Pharisees were told that they should pay taxes to the Roman government because, evidently, the providence of God had placed the Romans over the Jews (cf. Rom 13:1-7; 1 Pet 2:13-17). The Herodians were reminded that their allegiance to the emperor could not supersede their allegiance to God. The inscription on the emperor’s coin was wrong—he was neither God nor high priest, but Jesus’ hypocritical questioners had brought the blasphemous coin into the Temple complex (Davies and Allison 1997:215). Jesus did not comfort the Pharisees by denying the validity of the head tax, but neither did he comfort the Herodians by affirming blind loyalty to the Romans. Ironically, Jesus had indeed taught the way of God truthfully despite the insincere flattery of his questioners (22:16). This passage has clear implications on submission to governing authorities. (For additional study of this passage, see Kennard 1950 and Loewe 1940.)