1. Our Obligation to God and Government Matthew 22: 15 - 22 “Show me the coin used for paying the tax.” They brought him a denarius and he asked them, “Whose portrait is this? And whose inscription?” “Caesar’s,” they replied. Then he said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.” (22:19-21)

2. Timeline of Passover Week Monday – Jesus entered Jerusalem on a donkey colt to a Messiah’s welcome Tuesday – Jesus came into the city again and cleansed the temple of sacrifice merchants and money changers Wednesday He entered the city again and on the way He cursed the fig tree While teaching in the temple courts, the religious leaders questioned the source of his authority Jesus condemns the Jewish leaders through the parable of the tenants Jesus condemns the multitudes through the parable of the wedding banquet Jesus answers the question regarding paying taxes to Caesar

3. The Attack (vv. 15-17) Participants in this story – Pharisees – Jesus’ most vocal and vehement enemies. Left and gathered privately to develop plans to trap Jesus – Disciples of the Pharisees – Probably sent because they thought Jesus would not recognize them – Herodians – Supporters of Herod and Romans Not normally allies of Pharisees – Pharisees were nationalistic and opposed Herod Herodians may have been trying to instigate Jesus’ death or imprisonment Would serve as credible witnesses if Jesus said something against Rome or Herod Then the Pharisees went out and laid plans to trap him in his words. They sent their disciples to him along with the Herodians. “Teacher,” they said, “we know you are a man of integrity and that you teach the way of God in accordance with the truth. You aren’t swayed by men, because you pay no attention to who they are. Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?” (22:15-17)

4. The Attack (vv. 15-17) Disciples of Pharisees flattered Jesus – Addressed Him as “Teacher” – Man of integrity – Teach the way of God in accordance with the truth Highest form of praise is to ask a person’s advice on an important issue – “Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?” – Taxes mentioned were the poll tax – highly resented by the Jews – Hoped Jesus would declare the tax as unjust and ungodly and should not be paid to the oppressive, pagan Caesar

5. The Accusation (v. 18) Jesus knew their evil intent by His divine discernment – “He himself knew what was in man.” (John 2:25) Jesus exposed them as hypocrites – He knew they were emissaries of the Pharisees – Another demonstration of omniscience But Jesus knowing their evil intent said, “You hypocrites, why are you trying to trap me?” (22:18)

6. The Analogy (vv. 19-21a) Coin used to pay the poll tax was the denarius – Daily wage of a soldier or common laborer – Only Roman denarius could be used to pay the poll tax Jesus asked whose portrait was on the coin – Expected Jesus to denounce Caesar as a false god and blasphemer – Mosaic law forbade the making of graven images – Because Jesus had claimed deity, calling Himself God’s Son, they expected Him to denounce Caesar as a false god “Show me the coin used for paying the tax.” They brought him a denarius, and he asked them, “Whose portrait is this? And whose inscription?” “Caesar’s,” they replied. (22:19-21a)

7. The Answer and Aftermath (vv. 21b-22) Jesus’ response is a profound statement – Greek word “apodidomi” (render or give) means to pay or give back, implying a debt Obligation or responsibility that is not optional Jesus declared the payment legal and morally obligatory – Pharisees disciples used a different word in their question because they did not consider paying taxes to Rome a legitimate duty Then he said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.” When they heard this, they were amazed. So they left him and went away. (22:21b-22)

8. The Answer and Aftermath (vv. 21b-22) Jesus declared the divinely-ordained obligation of citizens to pay taxes to whatever government is over them – The state has the right to assess taxes within its sphere of responsibility, and its citizens have obligations to pay them – Paul emphasized this same obligation in: Romans 13:1, 5-7 1 Timothy 2:1-3

9. The Answer and Aftermath (vv. 21b-22) Men must render to God the things that are God’s – Men owe allegiance to human government in regard to material things and allegiance to God in regard to the spiritual – Men are to pay taxes to the head of a government as a human ruler but never pay homage to him as a god

10. Conclusion Citizens have a divinely ordained obligation to pay taxes to whatever government is over them Men must render to God the things that are God’s. The things that are God’s do not belong to Caesar and should never be offered to him, but only to God As representatives of human government, leaders have the right to assess taxes – But as a representative of human religion, as emperors and kings frequently were, they had no right to command worship – Men are to pay taxes to the head of a government as a human ruler but never homage to him as a God

11. Discussion How do you believe this lesson applies today in Korea? In the United States? In other countries around the world?