Mark 12:13-17
“Then they sent to Him some of the Pharisees and the Herodians, to catch Him in His words. When they had come, they said to Him, ‘Teacher, we know that You are true, and care about no one; for You do not regard the person of men, but teach the way of God in truth. Is it lawful to pay taxes to Caesar, or not? Shall we pay, or shall we not pay?’ But He, knowing their hypocrisy, said to them, ‘Why do you test Me? Bring Me a denarius that I may see it.’ So they brought it. And He said to them, ‘Whose image and inscription is this?’ They said to Him, ‘Caesar’s.’ And Jesus answered and said to them, ‘Render to Caesar the things that are Caesar’s, and to God the things that are God’s.’ And they marveled at Him.
After Jesus told The Parable of the Wicked Vinedressers, the chief priests, scribes, and elders (Mark 11:27) left Him (Mark 12:12) and “sent to Him some of the Pharisees and the Herodians (Mark 12:13).” The Pharisees represented allegiance to religious authority, whereas the Herodians represented allegiance to Roman civil rule in Judea. In 1st century Israel, these competing views were in conflict. Seeking to exploit this tension and “catch Him in His words (Mark 12:13),” the Pharisees and Herodians posed the following question (Mark 12:14):
“Is it lawful to pay taxes to Caesar, or not?”
However, as Jesus Knows the Thoughts of Man, He perceived their hypocrisy and invited them to an object lesson involving local currency, the denarius (Mark 12:15). According to some commentators, the denarius — which “was the only coin suitable for imperial tax payments [1]” — was inscribed on both sides. On one side was Caesar’s portrait with the following inscription [1]:
“Tiberius Caesar August, Son of the Divine Augustus.”
The other side was inscribed with:
“Chief Priest.”
Jesus’ ultimate answer to the question posed by the Pharisees and Herodians plays on this object and their sentiments, ultimately foiling their attempt to “catch Him.” He said (Mark 12:17):
“Render to Caesar the things that are Caesar’s, and to God the things that are God’s.”
In this statement, Jesus:
1. Explicitly appeased the Herodians (who supported Roman civil rule and the imperial tax) by acknowledging the legitimacy of Caesar’s authority.
2. Explicitly appeased the Pharisees (who supported adherence to their strict interpretation of, and additions to, Jewish law) by acknowledging the necessity of giving unto the Lord.
3. Implicitly challenged Caesar’s claims to divinity.
Consequently, “they marveled at Him (Mark 12:17).”
With respect to the first point, it’s critical to recognize that Christianity supports the concept of submission to civil government, including the payment of taxes. As it is written (Romans 13:1-7):
“Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. Therefore whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves. For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. For he is God’s minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God’s minister, an avenger to execute wrath on him who practices evil. Therefore you must be subject, not only because of wrath but also for conscience’ sake. For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.”
In other words: “Pay your taxes!”
Reference
[1] J.D.Grassmick in F.F.Walvoord and R.B.Zuck (Editors), “The Bible Knowledge Commentary,” Chariot Victor Publishing, Colorado Springs, 1983, p. 162.