And Render to God What Is God’s

God in his grace has allowed us to see this day. Countless multitudes were not allowed to see it, so we who are alive now have an obligation to glorify God and not use God’s grace for our own selfish purposes. We must resolve by divine help to render unto God that which is God’s, so that we may be the salt of the earth, the light of the world and the city on a hill that Jesus spoke about.

Historical Background

“Give to Caesar what is Caesar, and to God what is God’s.” (Matt. 22:21) In what context did Jesus speak these words? He was in Jerusalem during the last week of his ministry on earth. After his triumphal entry, Jesus had cleansed the temple and began to teach. The Pharisees, chief priests and elders asked Jesus by what authority he was doing these things, and Jesus’ answer, which he gave through several parables, enraged them. In the parable of the tenants, the authorities were depicted as wicked tenants who would be destroyed by the owner of the vineyard, God himself. In the parable of the wedding banquet, the authorities were the invited guests who treated the king and his son with contempt, and therefore received destruction. Upon hearing these parables, then, these leaders knew that Jesus was speaking about them (Matt. 21:45), and they became angry. Rather than repenting when they heard the word of God, they made plans to trap Jesus through his teaching. They wanted to cause him to be handed over to the Roman authorities to be killed.

The Enemies’ Strategy

In verses 15-16 we notice the Pharisees and the Herodians, two parties that were traditionally opposed to one another, coming together against a common enemy, Jesus Christ, with a question about taxes. Why did they choose that issue?

The Pharisees were orthodox religious practitioners, who believed in the idea of a theocracy, although, as a people the Jews had not been in one for a long time. Because of their disobedience to his divine covenant, God had sent them into captivity long ago, first to Assyria, then to Babylon, and now to Rome. But because of their belief in theocracy, these Pharisees did not consider it right to pay taxes to the pagan Caesar. To them Jehovah alone was the sovereign of Israel. They did, however, pay the taxes required by Caesar, in order to avoid persecution by the Roman authorities, but they resented having to do so.

In addition to the Pharisees, there were the ultra-orthodox Zealots who refused to pay any taxes. In A.D. 6, when Archelaus, the son of Herod the Great, was deposed from power, the Roman procurator who succeeded him levied taxes, and Judas the Galilean, a Zealot, joined with other anti-Roman factions in revolt (Acts 5:37). To the Zealots, paying taxes to Rome was a high crime against the only sovereign of Israel, God himself. They would and did resort to force to remove Roman hegemony from their lives.

The Herodians consisted of those who supported the dynasty of Herod, who was ruling under Roman authority. Herod Antipas, the ruler of Galilee and Perea, loved the way of Rome, and his supporters also supported Rome and its pagan ways. Therefore, in contrast to the Pharisees and the Zealots, the Herodians gladly paid Roman taxes.

The Trick Question

So these Pharisees and the Herodians came together to destroy their common enemy, Jesus, the eternal Son of God. They took counsel together and developed a plan, hoping they could catch Jesus on the highly-charged question of taxation. Must they, as God’s people, pay tax? This was a concern for all the Jews. The Romans levied several taxes from the Jews, beginning with the ground tax–ten percent of grain and one-fifth of wine and oil. Then there was an income tax, which was one percent of all cash income, and the poll tax, which, of course, the Zealots and the Pharisees particularly resented. Every male Jew from fourteen to sixty-five years old was required to pay the poll tax–one denarius–just for being alive. And every female Israelite from twelve to sixty-five years old also had to pay one denarius. Altogether the Jews paid about thirty-three percent in taxes to Rome, so this was an issue that affected them greatly.

These enemies wanted to confront Jesus, hoping they could trap him into speaking against the Roman taxes. Why? If he did, they could charge him with rebellion against the Roman authority and hand him over to the Romans, who would then dispose of him. But they did not come in a straightforward way. They asked, “Is it lawful?”–meaning, is it according to Scripture? They made it a theological question. They came to Jesus pretending to be sincere but they were full of malice. They used flattery, speaking about Jesus as a man of integrity, as one who taught the way of God truthfully. They correctly said that he was fearless, not one who would be swayed by human opinion. They acknowledged truthfully that Jesus Christ did not show partiality. Why did they say all of this? They thought that by flattering him, they could catch Jesus off guard. That might happen to us, but not to the Son of God.

They also carefully framed their question so that Jesus would have to answer yes or no. They wanted to impale him on the horns of a dilemma. They reasoned that if he said, “Yes, you must pay taxes to Rome,” he would become instantly unpopular, because most people resented the taxation. But if he said no, then he could be handed over to Rome for teaching sedition. These leaders were hoping and expecting Jesus to say no.

We find a similar situation in Matthew 19, where some Pharisees came to Jesus asking about divorce. Their question was, “Is it lawful for a man to divorce his wife for any and every reason?” Within the Jewish community at that time there were two schools of thought, that of Rabbi Hillel, who would allow divorce for any and every reason, and that of Rabbi Shammai, whose position was more conservative. These Pharisees thought Jesus would side with one view or the other, but Jesus is wisdom. He did not side with any fallible authorities. He affirmed the Scripture: “In the beginning it was not so,” and silenced his questioners.

In the same way, in this passage these authorities tried to trap Jesus with flattery and a trick question. But Jesus is the omniscient Son of God. He knows what is in a man. He knows our hearts, our thoughts, our imaginations. “You hypocrites,” he said, “why are you trying to trap me?”

Wisdom’s Brilliant Answer

How did Jesus answer? “Show me the coin used for paying the tax.” He knew what they would bring–a silver Roman denarius. In those days coinage showed kingship. As soon as a king or emperor came to his throne, he struck his own coinage, and it was considered to be the property of the one whose image it bore. The emperor’s authority extended everywhere his coins circulated, and taxes were to be paid to him using his coin. The coin of Caesar was circulating in Israel at that time, meaning the people of Jerusalem were, in fact, under the authority of Rome. So when these people brought Jesus the coin, they brought a denarius on which was the image of Caesar and the inscription: Tiberius Caesar Augustus, son of the divine Augustus, pontifex maximus (high priest).

Jesus asked, “Whose portrait is this? And whose inscription?” His enemies answered, “Caesar’s.” You see, these hypocrites were not really interested in Jesus solving any theological issues for them. They were already paying taxes. They knew they had been subservient to Rome for many years. The Jews pretended that they were a free people, but there had not been a theocracy for many centuries. With this coin Jesus put before his enemies’ faces the fact of their enslavement to Rome. He humiliated them.

So he told them, “Give to Caesar what is Caesar’s,” meaning pay the tribute, because Caesar provided them with government, with the Roman organization, security of person and property, means of transport, and a legal system. For the Roman government to provide these services required taxes, and it was an acknowledged fact wherever Caesar’s coin circulated he had the right to collect taxes. So Jesus was saying that since they were under Caesar already, they should pay him what they owed him.

“And to God What Is God’s”

But that was not the end of Jesus’ answer. The brilliance here is, “and to God what is God’s.” In other words, Jesus was saying to render to God what they owed him. PGM If the state provided certain services and demanded certain tribute, what did they owe God? What authority does God have?

God rules over everything. You see, all forms of earthly government have been established by God and are under God’s authority. Before the fall of man (Genesis 3) God in his sovereignty ruled over everything by his word, but after the Fall he ordained three spheres of authority–the family, the state and the church–through which his creation is ruled. But even though these spheres of authority exist, they are still under the authority of God and his Christ. Within those spheres God has established delegated authorities who are answerable to him.

In the sphere called family, parents are God’s delegated authorities. They rule in the fear of God and are accountable to God for their children. Children are to submit to and obey their parents in the Lord. To maintain order in the family, God has granted parents the power of the rod.

The second sphere is called the state. In the Westminster Confession of Faith, chapter 23, section 1, we read: “God, the supreme Lord and King of all the world, hath ordained civil magistrates to be under him, over the people, for his own glory and the public good; and to this end hath armed them with the power of the sword, for the defense and encouragement of them that are good, and for the punishment of evildoers.” So the state–in this case, Caesar–was ordained by God after the Fall to be an authority for the enforcement of justice and the prevention of social chaos. The state is God’s servant to do good, to commend the good and to punish the wicked. The state is accountable to God, and God has granted the state the power of the sword to deal with those who are wicked.

The church is the third sphere which God instituted, and church elders are God’s delegated authorities under Jesus Christ, the head of the church. They proclaim the gospel, and their power is the power of the key which admits people or puts them out (Matt. 16:19). They have no police powers like those of the state. They do not even have the rod that belongs to the family. The authority of the church is spiritual authority, and the leaders of the church have the authority to admit people, or put people out when that is warranted, in accordance with the Scripture.

Sometimes, however, the state wants to overreach its authority and dominate the family and the church. You see that tendency even in the superscription on the Roman denarius. Caesar called himself the high priest and son of the divine Augustus. By doing so, he was encroaching on the sphere of spiritual authority. The true state, the biblical state, should operate according to God’s plan as revealed in Romans 13:1-7. It should promote justice, punish the wicked, commend the righteous, and be accountable to God. But when a state moves away from the sphere God has assigned to it, it becomes demonic, as we read in Revelation 13, where the state is represented by a beast which “opened his mouth to blaspheme God and to slander his name and his dwelling place and those who live in heaven.” (v. 6) Throughout history there have been governments that have refused to submit to God’s authority. They have pretended to be in the place of God, and have persecuted and killed the people of God. When a state commands what the Bible forbids, or forbids what the Bible commands, Christians must disobey the state and obey God rather than men.

What Do We Owe God?

As Christians we must recognize that we have dual citizenship. Every Christian belongs to a state, that is, the country in which he lives, and every Christian also belongs to the kingdom of heaven. In Acts 22 the centurion asked St. Paul, “Are you a Roman citizen?” “I am,” Paul said. But he also knew that he belonged to the kingdom of heaven. In Philippians 3:20 he expressed this: “But our citizenship is in heaven. And we eagerly await a Savior from there, the Lord Jesus Christ.”

As citizens of this world, Jesus wants us to take part in the political life of our state. Christians ought to be the best citizens in a country. We need to be informed of what our elected representatives are doing. We need to get involved in the political process, pay our taxes, pray for authorities, and vote for the candidates of our choice. We should protest anti-Christian policies and laws, protest injustice, and persuade others from a Christian point of view. We must support policies that help the weak and downtrodden, and that promote biblical morality. We must speak against the rape of the environment, the pollution of the school system, and policies that destroy families.

As Christians, we are also citizens of heaven and we owe to God all worship and adoration. Jesus Christ is Lord of all the spheres, and we must render to him his due. The denarius which bore the image of Caesar belonged to Caesar, and even so we who bear the image and likeness of God by virtue of creation and redemption belong to God. He is Lord, and has absolute authority over us! No father has absolute authority over his children and no state has absolute authority over its citizens, but the authority of Christ is absolute. We therefore must worship our triune God in spirit and in truth. We have been accepted in the Beloved. We should rejoice in worshiping him alone with all our heart, mind, soul and strength.

So, first, we must worship Christ, for we are his. In Colossians 1:16 we read, “[Jesus Christ] is the image of the invisible God, the firstborn over all creation. For by him all things were created: things in heaven and on earth, visible and invisible, whether thrones or powers or rulers or authorities. All things were created by him and for him.” God “raised him from the dead and seated him at his right hand in the heavenly realms, far above all rule and authority, power and dominion, and every title that can be given, not only in the present age but also in the age to come.” (Eph. 1:20-21). He alone is Lord and Christ. Every knee shall bow before him, and every tongue shall confess that Jesus Christ is Lord, for the glory of God our Father (Phil. 2:10-11).

What else do we owe God? We must fear God and shun evil (Job 28:28) We must keep away from all filth. How can we do wicked things, whatever they are, and sin against this holy, righteous God who owns us? Like Job, Christians should be blameless.

We must love God–that is something we render to him. And if we love God, we will keep his commandments, which are not grievous (Matt. 11:30) God has given us a new, divine nature, and so we think his thoughts, will his will, and delight in his ways. In Matthew 22 Jesus spoke about the first and the greatest commandment, which is to “love the Lord your God with all your heart and with all your soul and with all your mind.” And the second is like unto it: “Love your neighbor as yourself.” What does the Lord require of us? To act justly, meaning to do righteousness, to show mercy, and always walk humbly before our God (Micah 6:8).

What else should we render unto God? “You have been bought with a price,” Paul says, “therefore, honor God with your body.” (1 Cor. 6:20). Our bodies belong to him, and we must live for the glory of God alone. Paul says elsewhere, “So whether you eat or drink or whatever you do, do it all for the glory of God.” (1 Cor. 10:31)

We must obey God. In his high priestly prayer Jesus said to God the Father, “I have brought you glory on earth.” (John 17:4) How did he do this? By completing the work God gave him to do. When we obey God, we render unto him his due, and thus honor and glorify him. This is our purpose in life! As we read in the Shorter Catechism, “Man’s chief end is to glorify God and to enjoy him forever.” So whatever we do, whether in word or deed, may we do it all in the name of Jesus Christ, giving thanks to God the Father through him.

We must worship this God and obey him absolutely, no matter what. Jesus rejected Caesar’s claim of divinity. That was blasphemy. He denied that Caesar was the pontifex maximus. No, Jesus Christ is the Lord of all and he alone is the great high priest! Similarly, Jesus corrected Pilate when Pilate said to him, “Don’t you realize I have power either to free you or to crucify you?” Jesus told him, “You would have no power over me if it were not given to you from above.” There is an above. There is a Sovereign God who is above all.

In the book of Daniel we read that Nebuchadnezzar set up a golden image and demanded that everyone, including three godly Hebrew boys, fall down and worship the image. These boys said no, and they were thrown into the fiery furnace. Throughout the centuries Christians by the thousands have refused to worship the demonic Caesars, the states that do not submit to God, and they were killed. But Jesus said, “Do not fear those who kill the body, but fear him who is able to destroy both body and soul in hell,” and so we fear him. We cannot worship Caesar or obey him when he demands obedience which is contrary to the supreme law of God in the Scripture. When Caesar becomes demonic, we oppose him with all our God-given strength.

What Are We Rendering to God?

The Pharisees and Herodians, the hypocrites who came to trap Jesus, were astonished at his answer. They were humiliated. These spies became silent. Why? They were convicted by his answer. They were not rendering unto God that which was God’s.

In John 1:11 we read “He came to that which was his own, but his own did not receive him.” These religious leaders refused to repent and believe on Jesus Christ, the Son of God, the Son of David, the Messiah, the Prophet, the Priest and the King. They hated him. Why? They were children of the serpent, agents of Satan. They would not worship, love, fear or trust Christ. They would not be saved.

Within days of this interaction with Jesus, these authorities would declare before Pilate, “We have no king but Caesar!” (John 19:15) They thus rejected Jesus, the King of kings, the King of the Jews, the King and Savior of the world. They put themselves outside of God’s eternal kingdom.

May God deliver us from falling into such hypocrisy in this new year! Let us be good citizens of our respective countries, but let us first render to God that which is God’s. As Dr. Brouwer, a Dutch theologian said, “The coin bears Caesar’s image; man bears God’s image, so give the coin to Caesar” – meaning pay tax – “but give yourself wholly to God.” 1 Let us give ourselves wholly to him–to trust him, love him, obey him, and live for him this day and all the days he gives us on this earth. Let us resolve to render to God that which is God’s by our absolute surrender, total worship and complete obedience to the holy will of God, that we may glorify him and enjoy him forever. Amen.

1. Dr. Brouwer, Jesus en de Sociale Vragen, p. 244, cited by Norval Geldenhuys in The Gospel of Luke, p. 508, Eerdmans, 1979.