to Caesar
Caesar refers to the Roman Emperor, who at the time was Tiberius Caesar. The use of the term "Caesar" signifies the broader Roman authority and governance. The Roman Empire was the dominant political power, and its influence extended over Judea, where Jesus was teaching. The Jews were under Roman occupation, and paying taxes to Caesar was a constant reminder of their lack of political autonomy. The coin used for the tax bore the image of Caesar, which was offensive to many Jews who saw it as a violation of the commandment against graven images.

or not?
The question is framed to demand a clear yes or no answer, further emphasizing the trap set for Jesus. The phrasing suggests a binary choice, forcing Jesus to take a definitive stance. This reflects the broader tension between Jewish religious obligations and the political realities of Roman rule. The question also highlights the broader theme of allegiance and authority, a recurring issue in Jesus' ministry. His response, which follows in the subsequent verses, demonstrates His wisdom in navigating such complex issues, pointing to a higher understanding of God's kingdom versus earthly governance.

The question “Is it lawful” zeroes in on whether Scripture itself authorizes paying Rome’s tribute. The religious leaders aren’t asking about Roman civil law—they already know Rome demands the tax. They are probing Mosaic Law and the prophets:

• Deuteronomy 17:14-15 shows Israel may have a human king, yet that king is placed there by God—hinting that all rulers operate under His sovereign will.

• Romans 13:1-2, though written later, echoes this unchanging truth: “There is no authority except from God, and those that exist have been appointed by God”.

• Ezra 7:24 records Israel under Persian rule paying taxes without violating God’s Law.

By framing the matter as a legal question, they hope Jesus will declare the tax unscriptural, giving grounds to accuse Him of sedition.

The words “for us” stress covenant identity. The leaders imply that God’s chosen people should answer to God alone.

• Exodus 19:5 declares Israel “My treasured possession,” underscoring their special relationship.

• Psalm 47:7-8 proclaims, “God is King of all the earth… God reigns over the nations,” reminding that any earthly rule stands beneath His throne.

• Acts 5:29 later voices the apostolic principle, “We must obey God rather than men,” yet that same passage shows the apostles still respected civic penalties.

Thus the phrase challenges whether paying Caesar diminishes Israel’s loyalty to the covenant KING.

“Pay taxes” refers to the annual poll-tax (tributum capitis). Payment acknowledged Rome’s right to rule.

• Matthew 17:24-27 records Jesus providing the coin for the temple tax, signaling that financial obligations—even to flawed systems—can coexist with faithfulness.

• Romans 13:6-7 commands believers to pay taxes precisely because authorities are “God’s servants.”

• Nehemiah 5:4 laments heavy Persian taxation, yet Nehemiah does not call refusal virtuous; instead he seeks reform within submission.

The tax issue therefore is less about coins and more about whether honoring government dishonors God.

Naming “Caesar” highlights pagan authority and idolatrous imagery on the denarius. For many Jews, that image felt like blasphemy in pocket-size.

• John 19:11 records Jesus telling Pilate, “You would have no authority over Me if it were not given to you from above,” affirming even Caesar’s throne is derivative.

• Daniel 2:37-38 shows God granting Nebuchadnezzar dominion, illustrating a pattern of divine delegation to Gentile rulers.

• Acts 25:11 has Paul appealing to Caesar, demonstrating respectful use of Roman law without worshiping its emperor.

Jesus’ forthcoming reply will uphold the legitimate sphere of civil government while preserving God’s higher claim.

The final “or not?” sharpens the trap: a yes offends patriotic Jews; a no makes Jesus an insurrectionist.

• Mark 12:13-17 and Matthew 22:15-22 (parallel accounts) emphasize the malice behind the inquiry: “intending to trap Him in His words.”

• Luke 20:23-25 reveals the wisdom of His answer: “Render to Caesar what is Caesar’s, and to God what is God’s”. By distinguishing the two realms, Jesus escapes the dilemma and affirms dual responsibility—civic and spiritual.

• 1 Peter 2:13-17 later echoes this balance: “Submit yourselves for the Lord’s sake to every human authority… yet live as God’s slaves.”

The question’s edge, therefore, sets the stage for one of Scripture’s clearest statements on Christian citizenship.

Luke 20:22 captures a calculated attempt to force Jesus to choose between loyalty to God and obedience to government. By dissecting the words, we see: (1) Scripture, not human tradition, defines what is truly lawful; (2) God’s covenant people remain under His sovereignty even when ruled by unbelievers; (3) paying taxes is a legitimate civic duty that does not negate spiritual allegiance; (4) Caesar’s authority is real but limited and derivative; and (5) Jesus’ forthcoming answer affirms that believers can honor earthly authorities while reserving ultimate devotion for God alone.

Parallel Commentaries ...