Ask most Christians what they think about taxes, and they’ll likely repeat the words of our Lord, “Give to Caesar what is Caesar’s” and stop there.
But what did Jesus mean by that statement? Does it mean what most people intend when they quote it? Is Jesus really telling us to just suck it up and pay our taxes? Or is there something deeper going on here?
The taxation conspiracy
The Pharisees gathered together to conspire on how they might catch Jesus in His words. And what better way to back someone into a corner than to ask them, “Should we pay taxes or not?” So, that’s exactly what they did.
The Pharisees sent some of their disciples to do their dirty work, and they asked Him, “Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” (Matthew 22:17) This was a “gotcha” question. If Jesus answers, “Yes,” the Jews would be upset. If Jesus answers, “No,” the Romans would be upset. So what is He to do???
Jesus was well aware of their malice in asking this question, called them hypocrites, and requested to see the coin for the tax. They fished around in their pockets and gave Him a denarius, a day’s wage for a laborer. He then asked them, “Whose likeness and inscription is this?'” (Matthew 22:20) They answered, “Caesar’s.” Then Jesus says the famous line, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.” (Matthew 22:21)
A surface reading would lead one to think Jesus just told them to pay their taxes in a way that wouldn’t upset the Jews or the Romans. But I think that understanding is lacking and leads to more questions than answers. If Jesus did tell them to pay the tax and that’s all He meant, why did the disciples of the Pharisees “marvel” at His words? Was the marveling just because Jesus was clever? Or is there something we are missing in between the lines?
There’s a lot going on in this story and a lot of questions that need to be answered. What is the biblical view of taxation? What is the history of the Israelites with taxation up to now? Who is Caesar, and why is His image on the coin? What “belongs” to God? And on and on we could go.
The image and likeness of god
First, we need to have a fundamental understanding of how Jesus understood the nature of human beings. Genesis 1:26 says, “Then God said, ‘Let us make man in our image, after our likeness. And let them have dominion over the fish of the sea and over the birds of the heavens and over the livestock and over all the earth and over every creeping thing that creeps on the earth.'” (Genesis 1:26)
Human beings are God’s image and likeness. What does that mean? Well, God tells us in the next few verses. To be made in God’s image and likeness is to be given dominion over the creation. We, as God’s imagers, are mandated to rule and reign over what God made. We are HIS IMAGE in creation, meaning, we do what God does on a micro scale. We take the earth, subdue it, and bring it into subjection. We take the chaos of nature and bring it into order for God’s glory. We are basically God’s royal stewards over His world.
We take dominion of the earth by being “fruitful and multiplying.” God created this place for us, to multiply His image. We are tasked to fill the earth with His image. And as we do, our job is to collaborate together to make the earth a place teeming with life, innovation, progress, order, and goodness.
But there’s one important thing to mention here: our royal stewardship was to be done under the Kingship of God. While Adam and Eve were in the garden, they were free. As soon as they forsook the Lord and disobeyed Him, opting instead for the knowledge of good and evil, they became slaves and were booted out of God’s presence. But it wouldn’t stay that way. God promised a seed of the woman would stomp on the Serpent’s head. God promised to come and repair the brokenness and restore the Edenic mandate and mission.
taxation=slavery
Fast forward to Israel. God had chosen them and saved them from Egypt, and now they were in the land God promised them. They had no King; God was their King, and He ruled over them through Prophets and Judges.
Eventually, the people rose up and asked the Prophet Samuel to inquire of God and give them a king, “Like the nations.” This displeased the prophet, and he inquired of God. God assured him that it was not Samuel they rejected, but God. So the Lord told Samuel to grant them a King, but to warn them what the King would be like. The final thing God says about this earthly King was this,
“He will take the tenth of your flocks, and you shall be his slaves. And in that day you will cry out because of your king, whom you have chosen for yourselves, but the LORD will not answer you in that day.” (1 Samuel 8:17-18)
Did you catch that? He will take the tenth, and you shall be his slaves. God warns the people that an earthly King would tax them and would thereby make them slaves. They would regret this and call out to God, but God would ignore their pleas. Why? Because they chose a man to rule over them rather than God.
goliath and tax exemption
Fast forward a bit more, and we see King Saul ruling over Israel. As they went to war with the Philistines, a giant named Goliath rose up to challenge them. The whole army of Israel was terrified, and no one would dare fight him. So the King issued this reward for the man who would kill Goliath, “the king will enrich the man who kills him with great riches and will give him his daughter and make his father’s house free in Israel.” (1 Samuel 17:25)
The King promised riches, his daughter in marriage and… freedom? Wait a minute, weren’t the men of Israel, living in Israel, already free? Well, no. They paid taxes to the king; they were slaves of the king. Everyone knew it, which is why no one stopped and said, “Hey, king, what do you mean we will be free? Who are we slaves to?” It was well known what was meant by this term; it meant their father’s house would be tax-exempt.
the sons are free
Fast forward now to Jesus. Tax collectors asked Peter whether Jesus pays the tax or not. Jesus asked Peter a question, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” (Matthew 17:25) Peter said, “From others (Matthew 17:26).” Then Jesus said, “Then the sons are free.” (Matthew 17:26)
Why was the man who killed Goliath tax-exempt? Because he would get the king’s daughter in marriage, which would make him the king’s son, which would make him FREE.
Jesus then tells Peter to go pull a fish from the water, and he would find a coin in its mouth and pay the tax. Why? Because taxation is good, and we should pay it? No, so as to “not cause offense.” Jesus was basically saying the trouble of not paying it in this instance is not worth it; just pay.
Give to god what is god’s
OK, let’s try to bring this all together. Jesus asked the Pharisees whose image and likeness was on the coin. Let’s ask the same question about what we ought to render to God. Where in creation can we find God’s image and likeness? Think about it; it’s on you and me. We are made in God’s image and likeness. So what are we to render to God? Ourselves, our whole selves!
So then, what was Jesus’ point? Think back on what God said to Israel about desiring a King. What would that King do? He would tax you and make you his slaves. Jesus was reminding them that they were getting exactly what they asked for. They wanted to be ruled by men, and now they are ruled by men. This is what they asked for.
What is the way out of this tax-slavery? Is it to not pay taxes? No. The way out is to render to God that which is God’s. The point Jesus was making was not, “Pay taxes.” He was reminding them that they had missed the plot. Why were they under the oppressive rule of Rome and Caesar? Why weren’t they sovereign in the land God promised them? Is it because God was unable to make them free? Did not do a lousy job of protecting His people from pagan enemies? No, of course not. It is because they rejected Him and were under judgment. Oppressive pagan taxation was only a symptom of the greater problem they failed to see, their lack of devotion and love for God.
This is why they marveled at His words. Because they all knew He was calling them out. For us, this may seem like a stretch, but remember these were disciples of Pharisees. They were steeped in the biblical worldview. As soon as Jesus connected the image and likeness of Caesar to His statement to give Him what was His, they knew they were finished. They knew with that statement Jesus was exposing them as hypocrites who have rejected God with their question.
Why ask about taxes? Didn’t they know why taxation was a thing? Of course, they did. They knew it was because they rejected God as King over them. They are familiar with 1st Samuel 8. So why try to entrap Jesus with a question that presupposes their rejection of God? Because in their blind hatred for the Lord, they were unable to see their own rejection of God. And they marveled at how easily Jesus was able to see through their own hypocrisy and expose them.
After all, Jesus did call them “hypocrites” for asking the question. Why? How were they being hypocritical by asking if they should pay taxes? Because in the question they tried to entrap Him despite their tax dilemma being their own doing for rejecting God and not the doing of Christ.
The irony in this whole encounter is that the one they were questioning was the one their forefathers rejected as being King over them. Had they not rejected Him, had they desired God to be King over them, Caesar would not be burdening them with taxes, and they would be free.
The sons are free….
Therefore, render to Caesar the things that are Caesar’s and to God the things that are God’s.