Render Right

(Matthew 22:15-17 KJV) 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?

Jesus Loved His Father, Loved His People,
and Hated Corruption

Our Lord Jesus has entered Jerusalem on Palm Sunday to the cheers of the people. Jesus cleansed the Temple:

(Matthew 21:12-13 KJV) And JESUS WENT INTO THE TEMPLE OF GOD, and CAST OUT ALL THAT SOLD AND BOUGHT in the temple, and OVERTHREW THE TABLES OF THE MONEYCHANGERS, and the seats of them that sold doves, [13] And said unto them, It is written, {here Jesus quoted Jeremiah 7:11 and Isaiah 56:7} My house shall be called the house of prayer; but YE HAVE MADE IT A DEN OF THIEVES.

The Pharisees and the Ruling Council of Israel, the Sanhedrin, had turned the Court of the Gentiles into a place for buying and selling. Of note were the moneychangers. When people came to worship God, Jewish men were expected to pay a Temple Tax. In effect, the Temple Tax was paid by the sons of Abraham, half a shekel going to the Kingdom of God. This was instituted in:

(Exodus 30:11-16 LSB) Yahweh also spoke to Moses, saying, [12] When YOU TAKE A CENSUS OF THE SONS OF ISRAEL TO NUMBER THEM, then each one of them shall GIVE A PRICE OF ATONEMENT FOR HIMSELF to Yahweh when you number them, so that there will be no plague among them when you number them. [13] This is what EVERYONE WHO IS NUMBERED SHALL GIVE: HALF A SHEKEL ACCORDING TO THE SHEKEL OF THE SANCTUARY (the shekel is twenty gerahs), half a shekel AS A CONTRIBUTION TO YAHWEH. [14] Everyone who is numbered, from TWENTY YEARS OLD AND OVER, shall give the contribution to Yahweh. [15] The RICH SHALL NOT PAY MORE AND THE POOR SHALL NOT PAY LESS THAN THE HALF SHEKEL when you give the contribution to Yahweh to make atonement for your souls. [16] And you shall take the atonement money from the sons of Israel and shall GIVE IT FOR THE SERVICE OF THE TENT OF MEETING, that it may be a remembrance for the sons of Israel before Yahweh, to make atonement for your souls.

The purpose of the Temple Tax (called “A PRICE OF ATONEMENT”) was to pay for the services of the Levites and serving Priests. Levites were not given land when they went into the Promised Land:

Deuteronomy 10:9 LEVI HATH NO PART NOR INHERITANCE with his brethren; THE LORD IS HIS INHERITANCE, according as the LORD thy God promised him.

The Levites served God, and God made sure that they were compensated. Therefore each Jewish adult male 20 years old and up gave a half shekel, about 2 days wages, to help support those who served God in the Temple.

Now, here’s where the moneychanger come in. God told Israel that the “HALF A SHEKEL” was to be “ACCORDING TO THE SHEKEL OF THE SANCTUARY”. The “SHEKEL IS 20 GERAHS”, which is about 6/10^th of a gram of silver. A shekel would be 12 grams of silver, about 30$ today. So each male Jew gave the equivalent of two days labor, or $15 toward support of the Levites.

BUT the Pharisees and the Sanhedrin refused to allow foreign currency to be applied as the Temple Tax. Why? Because most of the foreign coins had images of false gods on them. The Roman Denarii (worth about 1 days wage) had the Roman Caesar’s face on it. Under the image of Caesar were the words:

High Priest

On the back of the coin was the words:

Tiberius Caesar, son of the divine Augustus, Augustus

So the coin was regarded by the Pharisees and the Sanhedrin as an idol. The coin itself said that Caesar was both High Priest and the Son of God. So they decreed that all foreign coins be exchanged for the Tyrian Shekel, or a half shekel that had no image on it. And the moneychangers charged a fee for this – charging people far more than they should for the exchange. The Pharisees and the Sanhedrin made money on the proposition. And Jesus called them on it.

Hitting the Pharisees and the Sanhedrin in the wallet hurt – BAD!
And they were BAD MAD at Jesus!

(Matthew 22:15-16 KJV) Then WENT THE PHARISEES, and took counsel how THEY MIGHT ENTANGLE JESUS IN HIS TALK. [16] And THEY SENT UNTO JESUS their disciples WITH THE HERODIANS …

The Pharisees and the Sanhedrin were very anti-Rome. But the Herodians were very pro-Rome. Both groups were Jews. The Herodians were political, supporters of Rome and of Herod.

The Herods were a dynasty of Edomites, the descendants of Esau. You remember the story of Jacob and Esau. The Israelites came from Jacob, but the Edomites were their cousins. Herod Antipas ruled in the north with the permission of Rome, whereas Pilate ruled in the south. The Romans left Herod in charge in the north because he was useful, and did not seek to overthrow Pilate. The Herodians supported Herod and his northern rule. They believed that at least a cousin of Israel was on the throne of David. The Herodians also hated Jesus. Why? Because of John the Baptist.

Herod Antipas married his brother Phillip’s wife contrary to the Law of God:

Leviticus 20:21 … if a man shall take his brother’s wife, it is an unclean thing… they shall be childless.

Leviticus 18:16 Thou shalt not uncover the nakedness of thy brother’s wife…

John the Baptist PUBLICLY chastised Herod Antipas for taking his brother’s wife (Mark 6:18), which was a vile, shameful thing. Herod had John imprisoned, and eventually beheaded. And John the Baptist endorsed Jesus as the Messiah. Oh, how the Herodians hated Jesus.

There’s an old saying: “The enemy of my enemy is my friend”. The two sides that hated one another, the Pharisees and the Herodians, united to destroy Jesus.

The Weapon The Devil Chooses Is Flattery

How best to destroy Jesus? The devil has a choice tool he loves to use when he wants to destroy an obstacle. He uses flattery. The devil loves flattery. He used it in the Garden of Eden, when he told Adam and Eve:

“You will not die if you eat the fruit of the forbidden tree! God knows that the day you eat of it, YOU WILL BE LIKE GOD. You will be able to determine right and wrong!”
(Genesis 3:4-5, AP)

The devil has found that flattery is the best way to trip up a human. “You’ll be like gods. Go ahead, you deserve it!” So here’s what they say to Jesus:

(Matthew 22:16 KJV) … MASTER, {didaskalos} we know that thou art TRUE {alēthēs}, and teachest the way of God IN TRUTH {alētheia}, neither carest Thou for any [man]: for Thou REGARDEST NOT THE PERSON OF MAN.

Word Study: They don’t just call Jesus a “TEACHER” or rabbi, but a didaskalos, a master teacher. Then they say that “Jesus is a man of integrity” (alēthēs), and that Jesus is always scripturally accurate (alētheia). Finally they say, “Jesus, You don’t teach to please people – you are not swayed by important people. You are no respecter of persons!”. Then they spring the trap:

(Matthew 22:17 KJV) Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?

Jesus listens to these Herodians and Pharisees – but He doesn’t take the bait. First of all, Jesus sees Herodians with Pharisees, and He isn’t stupid. These people are sworn enemies. They’re not here on a friendly quest. They are here, like snakes, trying to slither up and bite Him.

Beloved, if we would be wise, we would RUN from the flatterer. The flatterer is insincere:

(Psalm 12:1-2 NKJV) Help, LORD, for the godly man ceases! For THE FAITHFUL DISAPPEAR from among the sons of men. [2] They speak idly everyone with his neighbor; WITH FLATTERING LIPS AND A DOUBLE HEART THEY SPEAK.

The flatterer uses smooth words. “His speech is as smooth as butter, YET WAR IS IN HIS HEART; his words are more soothing than oil, YET THEY ARE DRAWN SWORDS” (Psalm 55:21). “With their mouths THEY BLESS, but IN THEIR HEARTS, THEY CURSE” (Psalm 62:4). I knew a man several years ago who loved to exclaim loudly whenever he saw me coming,

“We’ve got a real MAN OF GOD as our Pastor!”

And yet he and his wife worked behind the scene to destroy my pastorate. These Pharisees and Herodians are doing this with Jesus. Out loud they are buttering Him up, trying to feed his pride. What does the Bible say about pride:

(Proverbs 16:18-19 CSB) PRIDE COMES BEFORE DESTRUCTION, and an ARROGANT SPIRIT BEFORE A FALL. [19] Better to be lowly of spirit with the humble than to divide plunder with the proud.

When a person becomes enamored of themselves, it isn’t long before they slip, crash, and burn. The flatterer doesn’t want what’s best for you. The stepbrother of Christ wrote:

(Jude 1:16 CSB) These people are discontented grumblers, LIVING ACCORDING TO THEIR DESIRES; their mouths utter arrogant words, FLATTERING PEOPLE FOR THEIR OWN ADVANTAGE.

It is fine to compliment someone, to encourage them in doing good. But the flatterer does not do what they do for encouragement. They want YOUR place, YOUR stuff, YOU job. They want what YOU have, and will get it if they can trick you into falling into their snare. Here’s the snare that they put before Jesus:

(Matthew 22:17 KJV) Is it LAWFUL to GIVE TRIBUTE unto Caesar, or not?

Jesus always kept in mind the brokenness of people. The Bible tells us:

(John 2:23-25 CSB) While He was in Jerusalem during the Passover Festival, many believed in His name when they saw the signs he was doing. [24] Jesus, however, WOULD NOT ENTRUST HIMSELF TO THEM, since HE KNEW THEM ALL[25] and because He did not need anyone to testify about man; for HE HIMSELF KNEW WHAT WAS IN MAN.

Jesus came to this earth because “HE HIMSELF KNEW WHAT WAS IN MAN”. He knew that mankind is terribly broken, and that we all need a Savior. He is that Savior. So rather than recognize the flattering words the Pharisees and Sadducees say, Jesus confronts them directly and to the point. The Bible says,

(Proverbs 28:23 LSB) He who reproves a man will afterward find [more] favor Than he who flatters with the tongue.

(Matthew 22:18 KJV) But JESUS PERCEIVED THEIR WICKEDNESS, and said, Why tempt ye me, YE HYPOCRITES?

Jesus calls them “HYPOCRITES”, people with two faces. He wants them to know that HE KNOWS what they are trying to do.

Should We Pay Taxes?

(Matthew 22:17 KJV) Is it LAWFUL to GIVE TRIBUTE {kēnsos} unto Caesar, or not?

Word Study: In the question these clowns bring to Jesus, they ask Him if it is “LAWFUL to GIVE TRIBUTE” to Caesar. The word TRIBUTE is the Greek kēnsos, which is where we get our word “census” from. We talked earlier about the Temple Tax, which was a type of kēnsos. Each Jewish male 20 years old and upward paid a Temple Tax of two days wages. Now the Romans also had taxes. The Romans had …

Land Taxes – 1/10th of your produce was given to Rome
Import or Customs Taxes – taxes were paid on goods that came to Rome
Income Tax – 1% of your income went to Rome
Kēnsos or Census Tax – Each citizen paid one denarius, one day’s wage

What did Rome do with the taxes received? What did the Levites do with their taxes received. They maintained the Temple. The Romans maintained Rome. While Rome occupied Israel, Rome looked after Israel. The great Roman Aqueduct brought water to the citizens. The Romans made and maintained roads. The Roman government provided protection from highway robbers and invading armies. In short, Rome offered all the peace of the Roman Empire.

The Jews paid the other taxes, but hated to pay the Kēnsos or Census Tax. They believed that they were the people of God, not of Rome. They didn’t think they were citizens, so why would they pay the Kēnsos?

In 6 AD when Pilate was made Governor of Southern Israel, a rebellion was led by Judas of Galilee. Judas told those who followed him, “God is our only God; God is our Lord, and God is our Ruler. We will not pay the Kēnsos to Rome!” Those who followed Judas thought that their fight was just, and that God would give them victory.

God didn’t. They lost the battle miserably because God did not back it.

In the early Church when the Sanhedrin wanted to kill all the Apostles, Gamaliel, a Teacher of God’s Law, warned the Sanhedrin:

(Acts 5:35, 37-39 LSB) {Gamaliel} said to them, “Men of Israel, take care what you propose to do with these men. … JUDAS THE GALILEAN ROSE UP IN THE DAYS OF THE CENSUS and drew away people after him. HE TOO PERISHED, and all those who were following him were scattered. [38] “So in the present case, I also say to you, STAY AWAY FROM THESE MEN and let them alone, for IDF THIS PLAN OR ACTION IS OF MEN, IT WILL BE OVERTHROWN; [39] but IF IT IS OF GOD, YOU WILL NOT BE ABLE TO OVERTHROW THEM; or you may even be found fighting against God.”

How would Jesus answer?

(Matthew 22:19-21 KJV) {Jesus said} Shew me the TRIBUTE {kēnsos} money. And they brought unto him a PENNY {dēnarion, Denarius}. [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 THAT ARE CAESAR’S; and UNTO GOD THE THINGS THAT ARE GOD’S.

Had Jesus said just “Pay the tax”, a bunch of Jews on the Pharisee’s side would be mad at Him. They don’t think they are citizens of Rome. But had Jesus said, “Don’t pay the tax”, the Herodians would have went back to both Pilate and Herod and said, “Do you remember that mess with Judas the Galilean? Jesus of Galilee is starting the same thing all over again!”. They thought they had Jesus. He would either be an enemy of the state, or an enemy of God’s people.

So Jesus shows them a coin. “Who made this coin? Who put the inscription on it, the face on it? In whose image is it?” Well, it’s Caesar’s. It’s made by the government.

In the Temple you give a coin for services rendered according to the Law of God. The coin you give in the Temple is worth two days wages. But in this land you also have services rendered. You give a coin once a year according to the Law of Rome. The coin you give Rome is worth one days wage. It is for services rendered. John MacArthur put it this way:

“Notice {Jesus’ use of} the word “render” … It is the word apodidōmi, meaning “to pay back, to give back”. It speaks of a debt; it speaks of an obligation; it speaks of a responsibility. It is not something you have a choice about. “Give back”, Jesus says. “Give it back. He made it, He minted it; it belongs to His economy. Give it back to him. You’re not giving Caesar a gift. You’re giving to him what belongs to him. It is a debt, and it must be paid.”

Rome may have been a pagan government. Rome will drive the nails into Jesus’ hands and feet, ram a spear into His side, and watch Him die though Pilate declares Him an innocent man. But Jesus tells them, “Pay your taxes”. God institutes governments for His purposes. Governments exist in order to help God carry out His plan in this world. If you don’t pay your taxes, even if you don’t agree with your government, then you resist the ordinance of God. This is why Judas of Galilee failed in his armed revolt against Rome.

The Apostle Paul – imprisoned for preaching the Gospel of Jesus Christ, and destined to be beheaded in Rome, wrote:

(Romans 13:1-6 LSB) EVERY PERSON IS TO BE IN SUBJECTION TO THE GOVERNING AUTHORITIES. For there is NO AUTHORITY EXCEPT FROM GOD, and THOSE WHICH EXIST HAVE BEEN APPOINTED BY GOD. [2] Therefore whoever resists that authority has opposed the ordinance of God; and they who have opposed will receive condemnation upon themselves. [3] For rulers are not [a cause of] fear for good behavior, but for evil. Do you want to have no fear of that authority? Do what is good, and you will have praise from the same; [4] for it is a minister of God to you for good. But if you do what is evil, be afraid; for it does not bear the sword in vain, for it is a minister of God, an avenger who brings wrath on the one who practices evil. [5] Therefore it is necessary to be in subjection, not only because of that wrath, but also because of conscience. [6] FOR BECAUSE OF THIS YOU ALSO PAY TAXES, for [rulers] are servants of God, devoting themselves to this very thing.

The Christian is to obey the Law of the land as long as the Law of the land does not conflict with the Law of God. When the Apostles were told not to preach Christ, they said “We ought to obey God rather than men” (Acts 5:29). Peter led the Apostles in saying this. But Peter also wrote:

(1 Peter 2:13 NKJV) Therefore SUBMIT YOURSELVES TO EVERY ORDINANCE OF MAN for the Lord’s sake…

Christians should be good citizens. We should pray for our government (1 Timothy 2:2). We receive services from the government. We should support our government. That is, until the government oversteps it’s boundary. Then we stay with God. But we must not become like Judas of Galilee. If we are using the state’s resources, we owe it to the state to help pay for those resources.