Then repay to Caesar what belongs to Caesar and to God what belongs to God.
Mt 22:15-21
They (Pharisees) sent their disciples to him, with the Herodians.
The Pharisees saw the occupation of the Romans as punishment from God.
The Herodians were the supporters of Herod Agrippa, tetrarch of Galilee and Perea. They favored Roman rule. The gospel of St. Luke seems to indicate that Herod was hostile to Jesus.
Teacher, we know that you are a truthful man and that you teach the way of God.
The way of God is either the way pointed out by God or the way that leads to God.
Is it lawful to pay the census tax to Caesar or not?"
There were other indirect taxes that the Jew paid such as toll fee and customs tax. The census tax is a tribute paid by all conquered countries to the Roman empire. All Jews paid the same amount. Only children and the elderly did not pay it. It was a shame to pay the tribute because it was a sign of subjugation to Rome. The zealots forbade their followers from paying the census tax.
The question was a trap. If Jesus said that it was lawful, he would lose credibility with the people because it meant that he was accepting Roman rule which the people detested. If he said it was not lawful, then the Herodians would report him to the Romans for being on the side of the zealots.
Show me the coin that pays the census tax. Then they handed him the Roman coin.
The Roman coin in question was the denarius. It was a silver coin and was the standard daily wage of a labourer.
The fact that they had the coin meant that they were using it and implied the acceptance, although unwillingly, of the advantages of Roman rule.
He said to them, "Whose image is this and whose inscription?" They replied, "Caesar's."
The inscription read "Tiberius Caesar son of the divine Augustus, great high priest."
At that he said to them, "Then repay to Caesar what belongs to Caesar and to God what belongs to God."
Jesus seems to say that those who willingly use the coin that is Caesar's should repay him in kind. The answer avoids directly taking sides in the question of the lawfulness of the tax.
Coinage in the ancient world had significant political power. Rulers issued coins with their own image and inscription on them. In a certain sense the coin was regarded as the personal property of the ruler. Where the coin was valid the ruler held political sway over the people. Since the Jews used the Roman currency, Jesus explained that what belonged to Caesar must be given to Caesar.
He also says that the listeners are to be as concerned with how to give to God the things that are God's. They should be more concerned with repaying God with the good deeds that are his due.
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