Grace Bible Church Expository Sermon Notes

Jesus’ Clear Teaching on Paying Taxes

cf. Matt. 22:15-22 The Lord’s Day 6/29/97 AM

In this paragraph, the counter offensive begins, launched by the Jewish religious leaders, as they ask Jesus three questions. They had the arrogance to think they could debate with the Lord, which they attempt to do as recorded in Matt. 22:15-46. This stage of the face-off was no doubt an embarrassing encounter as we read of: the Herodians Deceptive Accolades, the Herodians Entrapping Question and the Lord Jesus’ Perceptive Answer.

Matthew 22:15-16 Then went the Pharisees, and took counsel how they might entangle Him in His talk. 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 regardlest not the person of men.

First, the Pharisees huddle to come up with some indicting issue to discredit Jesus before the crowds listening to His teaching ministry in the temple. Sending their disciples, "with the Herodians" they conspired to trap Him in His talk. But why join with the Herodians? The Herodians were a politically oriented group of Jews, who were sympathetic with Herod's rule. This being true, they would support the government of Rome, who placed Herod in power and kept the peace. Rome was responsible for keeping the Herodians in business, so of course they would act as a watchdog to the other nationalistic groups of Jews, like the Pharisees and Sadducees. The fact that the Pharisees disciples joined with the Herodians should not surprise us, because the Pharisees, although protectors of the oral and written law of God, were somewhat passive toward Roman rule. Notice that they came to Jesus with a compliment, which distilled means, they understood that Jesus spoke the truth no matter who would be offended; they understood the Jesus didn't water down His theology, if it was offensive to some in the audience; and they understood that Jesus didn't play ecclesiastical politics, but clearly spoke the Word of God without regard to the disagreement of men. This was a compliment, although it was only an introduction for their deceptive question to follow. They recognized in Jesus, either the public testimony of His teaching ministry or they had heard Him for themselves, that He stood out as distinctive to others rabbis, in declaring with a clear and unmistakable ring of authority the Word of God. Jesus, not only didn't mince words when He taught, but wasn’t concerned about offending the religious leadership, hypocrites or anyone else that was just disguising themselves as righteous. Then they asked...

The Herodian’s Entrapping Question

Matthew 22:17-18 Tell us, therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not? But Jesus perceived their wickedness, and said, Why test me, ye hypocrites?

What a wicked set up! The Pharisees and Herodians framed the question, they thought, so as to trap Jesus with either response that He would make: if He said yes, its lawful, then He would come under the rejection of most of the Jewish population which despised the imposed Roman taxation; if He said "No, its unlawful," then He would come under the concern of the Herodians, who no doubt would quickly inform the Romans. It would seem Jesus was forced into a corner with the question. The "tribute unto Caesar" was a head tax imposed upon all subjugated people, throughout the Roman Empire. It was an annual tax of about 1 days wages for a soldier or common worker. But it was an especially hated tax by the Jews. Each year it came due, the Jews were reminded once again that their own money was paying for the stationing of the Roman army in Syria, which policed the area, including Palestine. Hence, it was an insulting tax. No doubt the Jews continually debated the injustice of such a tax and this issue had become a very controversial subject, especially around Passover season. At that time Jews from all over the area and world would come into Jerusalem and be reminded once again of the horrible Roman occupation of their beloved city, as they saw the Roman flags and standards. They would celebrate Passover, i.e., the exodus of the nation from Egyptian bondage, while under Roman bondage and the "tribute to Caesar" represented for most Jews, this foreign oppressor! So how would Jesus answer? How would He escape the question trap of the Pharisees disciples?

First, Jesus unmasked their motives, by letting them know that He knew what exactly what they were up to: "Why test me, ye hypocrites?" He had seen right through their complimentary approach, not the least bit distracted by their accolades of praise!

The Lord’s Perceptive Answer

Matthew 22:19-22 Show me the tribute money. And they brought unto Him a denarius. And he saith unto them, Whose is this image and superscription? They say unto 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. When they had heard these words, they marveled, and left Him, and went their way.

Whenever a Roman emperor would come to power, he would immediately stamp his own coinage. His profile would be on one side and the coin in essence belonged to him. Jesus' second question was rhetorical, as everyone knew that the coin contained the Emperor’s image. So they answered, "Caesar's."

Jesus’ answer obviously, was not what they were expecting. The Herodians were not needed, as Jesus affirmed the fact that they should pay the Roman head tax. Jesus was teaching that it’s the will of God to support the government, even if the government is pagan; Jesus taught the moral responsibility to pay taxes, even to the Roman emperor who enacted humanistic policy. The Apostle Paul understood the Lord's teaching here, and later reminded the Roman believers of their Christian responsibility:

The Apostle Paul was agreeing with Jesus, that paying the federal and local taxes is a Christians responsibility.

And when Jesus answered the Pharisees disciples and the Herodians, what caught their attention was His complete rejection of the materialistic mindset that holds on tightly to the things of this world, like money; but fails to "render" unto God what is of real importance. You see, the Lord's second part of the answer is so convicting, i.e., "render unto God the things that are God's," as if to say that man, who bears the image of God (like the coin bears the image of Caesar), should realize that he is God's own and render Him his due, by a life committed in obedience to Him. Notice, Jesus’ perceptive answer caused the Herodians and Pharisees to retreat. This doesn't mean that they left completely, as the Pharisees evidently regrouped and licked their wounds, to come back with another question (cf. vss. 34-40) They didn't learn the lesson, that debating with Omniscience is foolish and unfortunately, many today don't learn the lesson, i.e., that God's ownership of all things demands an obligation of obedience!

Nine Great American Myths by Pat Apel (Wolgemuth & Hyatt, Publishers) is a brave and insightful dealing with the mistaken assumptions of confusing American dream with the Christian Faith. Written by a Pastor who practiced law for thirteen years before attending seminary, this work helps explain myths of our humanistic culture which all too often are viewed as Biblical but are not.

What Should We Do About this Passage?

Jesus reiterated publically what He has previously taught Peter privately (cf. Matt. 17:24-27) that citizens of the Kingdom of God should take special care to pay their earthly taxes, regardless of the pagan nature of the government.

One of the difficulties in raising children is their perception of our political philosophy which they hear in ungarded moments or disconnected statements we make, lacking a full Biblical context.

During the few short years of GBC a number of men and women have become convicted to rethink their view on paying taxes, for which we are thankful for such examples and sensitivity to the Lord.

Let’s pray for one another that we would be faithful in all things, realizing that although we may hide things from the IRS, we never conceal anything from God.

The larger issue of this passage is not the paying of taxes, which is obviously the Lord’s will. The issue is rendering to God what is clearly His, i.e., ourselves. The image of God in men and women, should forever remind us of our debt of creaturehood and obligation to obey God!