What does Matthew 22:15-22 mean?

15 Then went the Pharisees, and took counsel how they might entangle him in his talk. 16 And they sent out unto him their disciples with the Herodians, saying, Master, we know that thou art true, and teachest the way of God in truth, neither carest thou for any man: for thou regardest not the person of men. 17 Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?   18 But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites? 19 show me the tribute money. And they brought unto him a penny. 20 And he saith unto them, Whose is this image and superscription?   21 They say unto him, Caesar’s. Then saith he unto them, Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s. 22 When they had heard these words, they marvelled, and left him, and went their way. (Matthew 22:15-22 KJV)

Paying Taxes to Caesar

It was not the least of Christ’s sufferings that he endured opposition from sinners and had traps set for him by those who sought to take him down. In these verses, the Pharisees and Herodians attack him with a question about paying tribute to Caesar.

They took counsel to entangle him in his talk. Previously, his encounters had been mostly with the chief priests and elders, who relied more on power than strategy. Now, the Pharisees attempt to ensnare him with their knowledge of the law and theology. It was foretold that rulers would take counsel against him (Psalm 2:2); so they persecuted the prophets, devising schemes against Jeremiah (Jeremiah 18:18; 20:10). The more sin is planned and calculated, the worse it is (Micah 2:1). They saw him speak freely and boldly and hoped to trap him in a statement they could use against him. It has long been the practice of Satan’s agents to make a man an offender for a word, twisting even innocent statements into accusations.

Christ’s enemies sought to eliminate him either by law or by force. By law, they could not, unless they made him appear dangerous to the Roman government, since they lacked the power to execute him (John 18:31). The Romans, however, usually ignored disputes about Jewish law (Acts 18:15). By force, they could not act unless they turned the people against him, but the people regarded him as a prophet. Their plan was to place him in a dilemma where he must either offend the Jewish people or the Roman authorities.

Having plotted their trap, they quickly carried it out. They did not go themselves, lest their plan be suspected, but sent their disciples, who would appear more like sincere seekers of wisdom. The Herodians, who promoted submission to Roman rule, accompanied them. While the Herodians demanded the tax and the Pharisees opposed it, they both pretended to submit the dispute to Christ as a judge. If he supported the tax, the Pharisees would accuse him to the people; if he opposed it, the Herodians would accuse him to the government. Those who are otherwise opposed often unite against Christ and his kingdom.

They approached Christ with flattering words, calling him Master and saying, “We know that you are true and teach the way of God in truth.” Their words were correct—Jesus was a faithful teacher, fearless in his preaching, valuing neither the approval nor the disapproval of men. Yet their words were insincere. They called him Master while plotting against him, thinking they could deceive him.

Then they posed their question: “What do you think? Is it lawful to give tribute to Caesar or not?” The Jews had been conquered by the Romans and subjected to taxes. Some believed that, as Abraham’s descendants, they should not willingly submit to any foreign ruler. This mistaken belief had led to their past ruin and would soon bring destruction upon them again.

Jesus, perceiving their wickedness, said, “Why do you test me, you hypocrites?” A temptation exposed is half conquered. He knew their intentions and saw through their pretense. Hypocrites attempt to deceive Christ, but he searches the heart. Those who mock God deceive only themselves (Galatians 6:7).

He then confounded them with his response. He asked for a coin and inquired, “Whose image is this?” They answered, “Caesar’s.” By admitting this, they acknowledged Caesar’s authority over them, contradicting their own claim that they were not in bondage.

Jesus then stated, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” Since they used Caesar’s currency, they implicitly acknowledged his rule and owed him tribute. By this answer, he avoided offense while teaching a principle that remains valid—earthly authorities have legitimate claims, but ultimate allegiance belongs to God. His wisdom shattered their scheme, leaving them unable to trap him.

Jesus answer leaves the church with a standing rules. First, The Christian religion is no enemy to civil government but a friend to it. Christ’s kingdom does not clash or interfere with earthly kingdoms in matters under their jurisdiction. By Christ, kings reign.

Second, it is the duty of subjects to give magistrates what is lawfully theirs. The higher authorities, entrusted with the public welfare, the protection of citizens, and the preservation of peace, are entitled to a just portion of the nation’s wealth and revenue. For this reason, we pay taxes because they devote themselves to this responsibility (Romans 13:6). It is certainly a greater sin to cheat the government than to cheat a private person. Though human laws determine what belongs to Caesar, once determined, Christ commands us to render it to him.

Third, when we give to Caesar what belongs to Caesar, we must also give to God what belongs to God. If our money belongs to Caesar, our consciences belong to God. He has said, “My son, give me your heart.” He must have the highest place there. We must give God what is his due from our time and possessions, just as we give Caesar his. If Caesar’s commands conflict with God’s, we must obey God rather than men.

They marveled at his answer and left in silence. Many see Christ as marvelous, yet they do not treasure him. They admire his wisdom but will not follow it, and they will not submit to his power. They left as those ashamed, making an inglorious retreat (Matthew 22:22). There is nothing to gain by opposing Christ.