Matthew 22:21-22

Jesus’ answer accorded with the Old Testament teaching that people should pay taxes to those over them, even pagans, because rulers ultimately owe their positions to God (Proverbs 8:15; Daniel 2:21; Daniel 2:37-38; cf. Romans 13:1-7; 1 Peter 2:13-17). He did not side with the Zealots, a party that sought the violent overthrow of Rome, or with any other group that wanted Messiah to bring immediate political independence to Israel.

"The questioners had said dounai ["to give"] (Matthew 22:17), as though of a gift which might be withheld; the Lord replies with apo dote ["render to"], the payment of a rightful due." [Note: M’Neile, pp. 319-20.]

However, Jesus also advocated rendering to God what belonged to Him. As the coin bore the emperor’s image and so testified to his ownership of it, so human beings bear God’s image and so testify to His ownership of them. God has an even more fundamental claim on people than Caesar did. The Jews should acknowledge Caesar’s claim by paying their taxes, but what is more important they should acknowledge God’s claim by obeying Him. This was a condemnation of Israel’s leaders who were not obeying God as well as an exhortation to all the people to follow God’s will. For them that involved believing in and following Jesus.

This incident shows Jesus’ great wisdom and authority, the intensity of the leaders’ opposition to Him, and how Jesus prepared His disciples for what lay ahead of them (cf. Romans 13; 1 Peter 2:11-17).