Is it lawful to pay taxes to Caesar, or not?

 

 Then the Pharisees went and plotted how they might entangle Him in His talk.  And they sent to Him their disciples with the Herodians, saying, "Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men.  Tell us, therefore, what do You think?  Is it lawful to pay taxes to Caesar, or not?"  But Jesus perceived their wickedness, and said, "Why do you test Me, you hypocrites?  Show Me the tax money."  So they brought Him a denarius.  And He said to them, "Whose image and inscription is this?"  They said to Him, "Caesar's."  And He said to them, "Render therefore to Caesar the things that are Caesar's and to God the things that are God's."  When they had heard these words, they marveled, and left Him and went their way.

 

- Matthew 22:15–22 

 

In our current readings it is Holy Week.  Jesus is in Jerusalem, and has made His Triumphal Entry, and cleansed the temple.  He has also been sparring with the religious leaders, who demand to know His authority.  Yesterday we read that Jesus answered and spoke to the chief priests and Pharisees again by parables and said:  "The kingdom of heaven is like a certain king who arranged a marriage for his son, and sent out his servants to call those who were invited to the wedding; and they were not willing to come.  Again, he sent out other servants, saying, 'Tell those who are invited, "See, I have prepared my dinner; my oxen and fatted cattle are killed, and all things are ready.  Come to the wedding."'  But they made light of it and went their ways, one to his own farm, another to his business.  And the rest seized his servants, treated them spitefully, and killed them.  But when the king heard about it, he was furious.  And he sent out his armies, destroyed those murderers, and burned up their city.  Then he said to his servants, 'The wedding is ready, but those who were invited were not worthy.  Therefore go into the highways, and as many as you find, invite to the wedding.'  So those servants went out into the highways and gathered together all whom they found, both bad and good.  And the wedding hall was filled with guests.  But when the king came in to see the guests, he saw a man there who did not have on a wedding garment.  So he said to him, 'Friend, how did you come in here without a wedding garment?'  And he was speechless.  Then the king said to the servants, 'Bind him hand and foot, take him away, and cast him into outer darkness; there will be weeping and gnashing of teeth.'  For many are called, but few are chosen."

 

  Then the Pharisees went and plotted how they might entangle Him in His talk.  And they sent to Him their disciples with the Herodians, saying, "Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men.  Tell us, therefore, what do You think?  Is it lawful to pay taxes to Caesar, or not?"  But Jesus perceived their wickedness, and said, "Why do you test Me, you hypocrites?  Show Me the tax money."  So they brought Him a denarius.  And He said to them, "Whose image and inscription is this?"  They said to Him, "Caesar's."  And He said to them, "Render therefore to Caesar the things that are Caesar's and to God the things that are God's."  When they had heard these words, they marveled, and left Him and went their way.  My study Bible tells us that this question on taxation ("Is it lawful to pay taxes to Caesar, or not?") is designed to trap Jesus.  A "yes" answer would turn the Jewish people against Him, while a "no" would bring a charge of treason by the Romans.  Christ's answer defeats their cunning, and shows that a believer can give the state its due while serving God.  My study Bible explains that as the coin bears the image of the emperor and is properly paid to him, so each person bears the image of God and therefore belongs to God.  Conflict arises only when the state demands that which is contrary to God.  Additionally, my study Bible notes that this distinction between tings that are Caesar's and things that are God's does not imply the division of a believer's life into the secular and the sacred.  God is Lord over all of life, including the secular.  We also fulfill government requirements that don't conflict with our first responsibility to God (Romans 13:1-7; contrast Acts 4:19; 5:29).  To pay taxes and similar civil duties are not detrimental to holiness.  

 

This question about paying taxes to Caesar is an interesting one, because it is framed as a question on what is lawful.   This notion of what is lawful could also extend to what is "moral" or "right" (that is, including the wisdom from the Torah and an understanding of God's desires and purposes), but nonetheless the emphasis is on what is permissible  or not in a legalistic sense.  So, there are two conflicting bodies of Law one might consider here on the basis of the question; there is the Law of the Torah and there is the Roman law.  Under Roman law, as explained by my study Bible, one could be accused of treason by the Romans for not paying taxes.  But in the temple, Roman coins were exchanged for Jewish coins, as the Roman coins bore the image of Caesar (who was worshiped as a god) and therefore were instances of violation of the first commandment, the worship of the God of Israel (see this reading covering the cleansing of the temple, and Christ's overturning the tables of the money changers).  We should remember also that these are Pharisees asking Him this question, together with the Herodians.  The Pharisees were experts in Scripture, who spent their time examining in detail what was written, and searching out and identifying commands therein.  They also upheld what was called the "tradition of the elders," a body of rabbinical judgments, oral laws, and interpretations developed during the Second Temple period.  So this word "lawful" contains all of these meanings, in particular for the Pharisees.  The Herodians were generally opponents of the Pharisees as they are the followers of Herod; that is, the ruling dynasty of Herod which rules for Rome.  So they in turn represent the Roman Law and have made their compromises with it.   Therefore both are present with this question.  But Jesus answers quite simply when He points out that there is no conflict here as to what is lawful.  For the image of Caesar on the coin is a statement of sovereignty.  What bore the emperor's stamp was the emperor's, a part of the empire.  But, as my study Bible points out, by the same way of thinking and understanding, human beings each bear the image of God, as we all are created in God's image and likeness (Genesis 1:26).  Therefore what is sacred and what is worldly can overlap, the two existing at once in one place.  For, as my study Bible also points out, everything is under the jurisdiction of God, both in the spiritual realm and the earthly.  And therein we come to a very interesting conclusion, for only the One who stands before them, Jesus the Christ (or Messiah) contains in Himself all that unites these two realms in one Person.  He is fully God and fully human, and only He truly has the authority to answer such a question -- for it is His image whom all bear or choose to reject and spurn, and it is His authority within which all things exist and will find their fullness (see Colossians 1:17; Ephesians 1:10; Romans 8:28; 14:11).  Moreover, as St. Paul writes, Christ "is all and in all" (Colossians 3:11).  Just as Caesar has jurisdiction (and his imprint) over all that is the Roman Empire, and the Law and Prophets prevail in the temple and the practices of the Jewish people, so Christ is at once superseding all things at once in His authority, and it is this for which He has come into the world.  If we keep in mind the clear claim of Messiah or Christ, we are to understand that in the image of the Cross will come the symbol or declaration of such a victory in this world, for the God-man will shed His blood in sacrifice for all, and thus establish His own sovereignty over this world, and "against principalities, against powers, against the rulers of the darkness of this age, against spiritual hosts of wickedness in the heavenly places" (Ephesians 6:12).  The Cross remains the insignia of victory, and claim of sovereignty in our world, and as His followers we seek the way of the Cross (Matthew 16:24-26).  When we struggle with our own questions for discernment, let us remember who is Lord of all.  For there are things which are beneficial and things which are not (1 Corinthians 6:12; 10:23).  In His way of the Cross, we seek the One who has authority over all.