¹⁵ 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.

The Herodians were an aristocratic Jewish group who favored the policies of Herod Antipas, and supported the Roman government (Holman Bible Dictionary).

¹⁷ Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?

¹⁸ But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites?

¹⁹ Shew me the tribute money. And they brought unto him a penny.

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 which are Caesar’s; and unto God the things that are God’s.

²² When they had heard these words, they marvelled, and left him, and went their way. (Matt. 22:15-22)

In April, 2002, I was asked to be an Expert Witness in a Court Case in Pennsylvania. The State was trying to remove the tax-exempt status of Evangel Baptist Church, 375 W 5th Street, Lewistown, PA. Founded, 1949. Had the State won, a precedent would have been established for the removal of the tax-exempt status of all churches, including First Baptist of Cocoa.

Evangel Church prevailed, thanks to Liberty Counsel, and Erik W. Stanley, Litigation Counsel for Liberty Counsel, located in Florida. The State did not win the victory to tax Evangel Baptist Church to the extent it desired.

On a personal level, I am very grateful for the Court’s decision because I might have gone down in history as one of the Idiots who helped lose the tax-exempt status for all the churches in America.

I mention this because Jesus also had to deal with taxes and the government.

The question does arise, “What should Christians give to the State?”

That was the question raised in the legal case in PA. The State lawyer asked in mockery, “Does not the Bible tell us to render unto Caeser the things that are Caeser?”

The answer is this: “Yes, the Bible does tell us to render unto Caeser the things that are Caesar, but the Scripture goes on to say, ‘render unto God the things that are Gods.’ How can the Church render unto God the things that are His, if Caeser comes and confiscates all the resources through taxation?”

If there is a taken away, it is that the enemies of the Church are always seeking to harm her, as they tried to hurt Jesus.

We read in our text that, during the final week of His life, the Pharisees were determined not to rest until they had destroyed Jesus, or at least discredited Him before the people. The Pharisees could not find fault in the Lord’s personal life, for He was impeccable. Not only was Christ able not to sin, His holy character was such that He was not able to sin. This is the Doctrine of the Impeccability of Christ.

Because the Religious Leaders could not find any personal flaws, or private faults in Jesus, they decided to focus upon His public speech. They would try to entangle Jesus, or trip Him up in His talk. So, the Pharisees listened carefully, but it was not to learn. Their purpose was to be critical. They would deliberately misunderstand, misconstrue, and misrepresent what position He took.

Not only would the Religious Leaders challenge Jesus, but they would use others in the process.

There are good reasons why Christians are to be careful about whom they associate with. We do not want to be used or caught up in the sinful behavior of others. The Pharisees had followers, as all people in places of leadership have. It was the disciples of the Pharisees that were sent out to represent a secret agenda.

It was possible the disciples of the Pharisees did not know they were being used. But certainly, they did know that something unusual was up, because they were sent out with the Herodians. The Herodians refer to the partisans of Herod Antipas, the son of Herod the Great. Under normal conditions, the Herodians, and the Pharisees had nothing in common.

There were great social, political, and religious ideologies that separated these two groups, until the day they found a common hatred for Christ.

The ancient proverb proved true: “The enemy of my enemy is my friend.”

As the disciples of the Pharisees, and the Herodians, approached Jesus, they could scarcely conceal their secret excitement. They had a clever question they wanted Christ to address. Having thought through the answer carefully, the unholy delegation could afford to be somewhat courteous before the presentation of the verbal trap.

“Master,” they said, “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.”

With these words, the disciples of the Pharisees, and the Herodians, were not necessarily being sarcastic, or insulting. They were simply stating they recognized Jesus played no favorites. He told the truth to all men.

Despite the kind words, Jeus discerned there was no genuine feeling of respect for Him in the feigned flattery. The spirit of the moment was all wrong. Jesus perceived wickedness, and the Lord’s perception was correct. He made a righteous judgment, they were hypocrites. Jesus knew He was being tempted by a trick question.

The question the Lord was being asked concerned the payment of a per capita tax (flat tax), which was collected by the procurator from every adult male in Judea. The tax was paid directly into the imperial treasury.

The Jews hated paying taxes to Rome. Only God was to receive their tithes.  The Jewish Zealots in particular were bitterly opposed to Roman taxation. Jesus was being asked to pass judgment as to whether the tax should be honored by the Jews and paid to Rome.

It was not an easy question to answer, because spiritual principles were involved. On the penny, or Roman denarius, were certain images. The silver coin, displayed on the obverse side, the head of the emperor, with the inscription,

TIBERIUS CAESAR AUGUSTUS SON OF THE DIVINE AUGUSTUS

On the reverse side of the coin, the emperor was seated upon a throne, wearing a diadem on his head, and clothed as a high priest.

Only God was to be worshipped. Because of its symbolism, the coin itself was considered to be the embodiment of blasphemy. The physical coin was despised, and the collection of the coin was resisted by most Jews. Some, like the Herodians, did not mind, but they were considered traitorous to Israel anyway.

The situation that Christ faced was emotionally explosive, and the Pharisees knew it. If Jesus said that the tax of Rome on the Jews was lawful, He would immediately be accused of blasphemy, and betrayal, for siding with Rome.

If Jesus declared that the tax was unlawful, then the Pharisees could report to the Roman officials that Christ was an insurrectionist, which was a capital offense.

In whatever way the Lord answered, the Religious Leaders believed they could discredit Him.

But the Pharisees had underestimated Jesus.

Jesus would not be dismissed easily by a verbal trick. Christ asked for a coin, and when He was given one, He said simply enough, “Render unto Caesar the things which are Caesars and unto God the things that are Gods.”

With these words, Jesus taught that both Caesar and God have their rights. We must give something to Caesar for stabilizing society, and we must give something to God who gives us life. Jesus distinguished between the two without dividing them. He honored both the secular and the sacred. The Lord united everything, without unifying the two spheres in which His disciples must live.

As Christians, we live in two worlds. We are citizens of Earth, and we are citizens of heaven. We must discharge our duties to both. We must give Caesar something, and we must give God something as well. To the Caesars of this world, good Christians are obligated to give at least three things: patriotism, proper taxes, and prayer.

As Christians in America, we should not find it difficult at all to be patriotic. While our nation has much to repent of, and be ashamed of, it is the Land of the free, and the home of the brave. All over the world, people are lining up to come to America any way they can.  To maintain the nation, and keep an orderly society, Jesus instructs citizens to pay their fair share of the taxes.

Biblically, a fair share would be a flat tax of ten percent applied to all. When just taxes are levied, everyone benefits through such things as a standing army, police protection, highways and bridges, a court system, and much more.

In addition to paying taxes, Christians are instructed to pray for their government, no matter what form it may be. The Apostle Paul wrote,

I exhort therefore, that, first of all, supplications, prayers, intercessions, and giving of thanks, be made for all men; for kings, and for all that are in authority; that we may lead a quiet and peaceable life in all godliness and honesty (2 Tim. 2:1-2).

As Christians are to give to Caesar, so we are to give to God and honor Him.

But what should we give to God? That is the question the Little Drummer Boy asked.

Come they told me,
A new born King to see,
Our finest gifts we bring,
To lay before the King,
So to honor Him,
When we come.

‘Jesus,
I am a poor boy too,
I have no gift to bring,
That’s fit to give the King,
Shall I play for you,
On my drum?’

Mary nodded,
The ox and lamb kept time,
I played my drum for Him,
I played my best for Him.

What should we render, or give to God?

First, we should give God honor by respecting His name, which is never to be used in profanity or in vain. The Lord is not to be approached in a flippant manner. There is talk today about, “My daddy God,” by Christians. The Church must be careful. Jesus instructed His disciples to pray, and to say,

Our Father, which art in heaven, hallowed (holy) be Thy name. (Matt. 6:9).

The angels circle the throne of God crying, “HOLY! HOLY! HOLY!” A.W. Tozer said that no nation has ever risen higher than its thoughts about God. So, we honor the Lord.

Second, we should give God pleasure by believing in His Son as our Lord and Savior. It was the Father who said,

“This is my beloved Son in whom I am well pleased. Hear ye Him” (Matt. 3:17).

We should give God pleasure by loving Jesus though we have not yet seen Him. If we want to give pleasure to God, let us sing this chorus.

“Oh, how I love Jesus.
Oh, how I love Jesus.
Oh, how I love Jesus,
Because He first loved me.”

Third, we should give to God our time by reading and studying His Word carefully. Our longing to know the Bible should be as great and earnest as the man in Kansas City of whom the evangelist Robert Sumner wrote about in his book, The Wonders of the Word of God.

The victim’s face was badly disfigured, and he lost his eyesight as well as both hands. He was just a new Christian, and one of his greatest disappointments was that he could no longer read the Bible.

Then he heard about a lady in England who read braille with her lips.

Hoping to do the same, he sent for some books of the Bible in braille. Much to his dismay, however, he discovered that the nerve endings in his lips had been destroyed by the explosion.

One day, as he brought one of the braille pages to his lips, his tongue happened to touch a few of the raised characters and he could feel them. Like a flash he thought, “I can read the Bible using my tongue.”

And he did, time and again.

The Psalmist wrote, “O taste and see that the Lord is good: blessed is the man that trusteth in Him” (Ps. 34:8).

Fourth, we should give to God a life of gospel obedience. God has given to us physical life, and we are obligated to give back to Him a righteous life of obedience. Of course, the ability to live righteously is something that a person can do only through the atoning work of Christ.

Their righteousness is of me, saith the Lord (Isa. 54:17).

The way the Lord gives righteousness to His people is by imputing, or charging to their account, the righteousness of Christ. 2 Corinthians 5:21 explains: “For He hath made Christ to be sin for us, who knew no sin; that we might be made the righteousness of God in him.”

The idea of justification is a legal concept. Before the heavenly bar of divine justice, the guilty is brought before God, the Righteous Judge. The guilty are you, and me. There we stand, one by one, side by side, morally unclean, and worthy of condemnation.

“How do you plead,” the Court asks.

“I am guilty your Honor.”

“I sentence you to eternal death.”

Down comes the hammer.

But wait.

Someone stands to address the Court. It is none other than Jesus, who is without sin. He wishes to speak. Permission is granted.

“Can I bear the sentence of those you have condemned.”

The Court considers the offer. A substitute can be made for the condemned, as long as the sentence is carried out.

Jesus is taken away and crucified. He took our hell to give us His heaven. The Law is satisfied and the condemned are free to go to live a life of progressive righteousness.

It is the responsibility of every blood bought person to live righteously before God, in character, and in conduct. This is done by walking in the light.

[For] if we walk in the light, as He is in the light, we have fellowship one with another, and the blood of Jesus Christ his Son cleanseth us from all sin (1 John 1:7).

If we say that we have no sin, we deceive ourselves, and the truth is not in us.

If we confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness (1 John 1:7-9).

So come, let us give to the Lord honor by respecting His name, pleasure by believing in Jesus, our time by studying His Word, and a life of gospel obedience.

This is the teaching of the Lord.