What Does Jesus Say About Paying Taxes? | Matthew 22:15-22
Series: All!
Jesus has all authority,
So that all nations
Might pledge all allegiance to him.
Title: “What does Jesus say about paying taxes?”
Scripture: Matthew 22:15-22 (main);
Romans 13:1-7; 1 Peter 2:13-17; 1 Tim 2:1-2; Genesis 1:26-27
Bottom line: Jesus calls his followers to give back everything to God.
DISCUSSION QUESTIONS
SERMON OUTLINE & NOTES
MAIN REFERENCES USED
DISCUSSION QUESTIONS
Discussion questions for group and personal study. Reflect and Discuss:
1. What were the underlying motives of those who questioned Jesus in Matthew 22:16-40?
2. What is at the root of all rejection of Jesus? (Hint: Read John 3:19-21.)
3. Explain why Jesus' question in Matthew 22:41-46 would have been perplexing to these Jewish leaders.
4. How would you respond to someone who said they rejected the authority of God's Word but they loved Jesus?
Final Questions (optional or in place of above)
What is God saying to you right now?
What are you going to do about it?
Find our sermons, podcasts, discussion questions and notes at https://www.gracetoday.net/podcast
OUTLINE & NOTES
Introduction
Today we will answer the question: What does Jesus say about paying taxes?
We will also address the other question that Jesus answered: What does Jesus say about giving to God?
Story/Illustration:
Al Capone underestimated the IRS (Forbes Magazine)
“They (the IRS) can’t collect legal taxes from illegal money,” mob boss Al Capone once bragged (apparently).
Capone had murdered dozens of people, ran gambling and prostitution rings, and made a fortune bootlegging at the height of Prohibition. But who finally brought him down? The IRS, who got him indicted for federal income tax evasion in 1931.
They couldn’t get him for murder, gambling, pimping, bootlegging…but they were able to get him in the end—for not paying his taxes.
You’ve heard it said that we don’t HAVE to do anything but live, die and pay taxes.
We hate to pay tax and taxes.
We like to think it’s our money and that we know best how to handle it—all of it.
And that may be true. Or it may be short-sighted or even unwise even with governmental leaders who waste and misuse our tax dollars.
Jesus addresses this legitimate concern but then move to more fertile pastures. He tackles a subject much more important—should we give God anything.
This is not a message about giving money. No, this is much more important than that. This is a message about giving God his due. Giving God what is already his.
You. Me. Us.
Matthew, the author of the book of Matthew and one of Jesus’ followers, was a tax collector before following Jesus. And as profitable as that profession was in that day, he found something infinitely more satisfying—giving his life back to God.l
Bottom line: Jesus calls his followers to give back everything to God.
Outline
Q. What do I want them to know?
A. That we have dual allegiances in this life. (But not equal)
That we are to submit to our governing authorities in all things, as long as they do not go against the moral law of God. Ex. Pay your taxes.
That we are to submit to our Creator in all things, because this is the moral law in practice. Ex. Give as God has given to you.
But the issue is about more than money—much more.
Why submit to these authorities?
We submit to the God because he created us and designed us to a part of a beautiful world, albeit, a broken world where the beauty must come from the broken pieces.
This authority comes from his inscription or image or icon impressed on us—the imago Dei or image of God. This is his proof of ownership.
What are evidences of this?
Examples include that humans:
Have inherent dignity distinctly different from the rest of creation,
Have unique value and worth in the eyes of our Creator,
Have the ability to reason,
Have the ability to create or be creative, and/or
Have a moral compass from which to live.
In the course of submitting (following, obeying) to God, we submit to those authorities that God has put over us. That starts with our governing authorities like government officials, judges, police, teachers, and our parents.
Q. What do I want them to do?
A. Gladly submit to these authorities outwardly and inwardly starting with Jesus Christ, the author and perfect-or of our faith.
Q. Why?
A. Because he’s stamped us in his image. We are who we are because of his gracious act of creating us in the first place.
How?
Start by doing the next right thing.
Respect your governing authorities.
Pay your taxes. Obey the laws.
Pray, asking God to help you submit to your governing authorities.
Conclusion
Bottom line: Jesus calls his followers to give back everything to God.
So we now know that Jesus thinks you should pay your taxes.
But, more importantly, we also know that this is just applying a more important principle. We give back to God what belongs to God.
Love
Honor
Obedience
Everything.
For we are made in his image.
Applications:
Honor and obey your governing authorities (as long as they do not break God’s laws).
Honor and obey your Creator and Redeemer with everything.
Pay your taxes.
Pray for your governing authorities.
Lead others to do the same.
Which is easier: To walk forward or backward?
I run a few times per week. One of the things I sometimes do is run around a pond on the sidewalk. It’s narrow and slightly higher than the grass and dirt around it. So I don’t want to run off of it or I might turn an ankle or trip.
Running forward isn’t a big deal. I can see where I’m going easily and keep my eyes on the path ahead of me. Smooth sailing.
But running backwards, which works different muscles, though a good workout, is much harder. I have to turn my head around and keep looking. And since the pathway is continuously curving one way or the other, I often get near the edge. I’m constantly looking from side to side to make sure I don’t fall of the path.
Walking with Christ is the same way.
When I try to walk backwards constantly trying to stay on the narrow way by not sinning, it takes a lot of effort and I still find myself getting off track sometimes.
But when I turn around and walk forwards with my eyes ahead of me on Jesus, I find I don’t need to watch the sides of the pathway. Keep my eyes on Jesus keeps me on the straight and narrow.
Pray
NOTES
Wiersbe notes
Pharisees were ardent nationalists who opposed Roman rule.
Herodians were collaborating with and got their power from Rome so they were willing to cooperate and rule under Roman rule.
Normally, they were enemies but, in this case, they worked together to try and trap Jesus.
Reasons the Pharisees opposed the Imperial Tax:
They didn’t want to submit to a Gentile power;
Caesar was revered as a god; (blasphemy) and
They had better uses for their money.
My thoughts…we’re not so different…
We don’t like to submit to anyone;
We think we’re god (at least we like to live like we are); and
We have better uses for our money (certainly not God’s money)! “The earth is the Lord’s and everything in it.” Psalm 24:1
Trick question designed to trap him.
If he opposed the tax, he would be in trouble with Rome. They’d report him for treason.
If he approved the tax, he would be in trouble with the Jewish leaders. The people would have pause to follow him too.
“Give (back) to Caesar what is Caesar’s, and to God what is God’s.”
Jesus taught several truths with this answer:
Christians must honor and obey their rulers.
Romans 13:1-7
1 Peter 2:13-17
1 Tim 2:1-2
Christians have dual citizenship, in heaven and on earth. Therefore, we must
Obey the law
Pay taxes
Pray for those in authority
Christians must honor and obey God.
Caesar’s not God or even a god.
Gov’ts shouldn’t enforce religion and
Gov’ts shouldn’t restrict freedom of worship. And religious freedom isn’t just being able to worship in our own buildings. It’s freedom to live out (and speak out) our convictions. Obviously with gentleness and respect. (1 Peter 3:15)
Humanity bears God’s image and owes God his all.
Caesar’s image was on the coin.
God’s image is on humanity.
God’s image is corrupted but it’s still there and it can be restored through faith in Jesus Christ.
It is right and good for people to serve their government. (Think Joseph, Daniel or Nehemiah)
But it’s wrong for gov’t to control the church or for the church to control gov’t.
O’Donnell notes
1. Who’s is asking the question? Two groups:
The Pharisees—Pro Jewish Nationalists—sort of like MAGA republicans (pro America)
The Herodians—Pro Roman Rule—sort of like progressive democrats (pro American govt)
Clearly, an unlikely alliance.
So, then it appears that the Pharisees ask their disciples to join the Herodians to ask this question of Jesus.
2. Why are they asking this question? Check out their motives:
After hearing Jesus’ parables (about them), they “laid plans to trap him in his words.” (15)
“But Jesus, knowing their evil intent.” (18)
Think a Fox reporter interviewing Joe Biden one on one. He/she is out to trip them up. Or CNN reporter interviewing Trump.
3. Where are they when they ask this question? The temple.
4. What did they ask? “Is it right (lawful) to pay the imperial tax to Caesar or not?”
REVOLUTION AGAINST ROME: If Jesus says “No”, then he admits his rule is rebellious as he is King of the Jews. And rebels get crucified by Rome.
COLLABORATION WITH ROME: If Jesus says “Yes”, then the rumors are true and that he’s a friend of Gentile sinners *gasp* AND Roman tax collectors. (Not to mention Jewish ones like Matthew himself)
Instead, Jesus destroys their false dichotomy. How?
“You hypocrites, why are you trying to trap me?”
A hypocrite means playing a part with a mask/costume.
Think about some of our recent plays in the area. Kids dress up and play parts as if they are really that person or creature. They are playacting. This is where the word hypocrite comes from. Nothing wrong with this.
Here, the opposition is playacting in a sinister way. They have smiles on their faces but evil in their hearts. They are trying to trap him and arrest him.
So Jesus is exposing the hypocrisy of their flattering words right away.
What’s their hypocrisy?
Where are they again? The temple. Where Jesus overturned the tables of the money changers required because you couldn’t use pagan money to buy sacrificial animals. You had to exchange it (at high rates) for temple money because it was impure/unclean due to the graven image of Tiberius Caesar on it. In fact, people are probably still finding Roman coins on the ground from Jesus’ earlier rampage.
So it appears that Jesus has no money (or at least Roman coinage) on him. O’Donnell writes, “So in the temple, to the super-spiritual, he says, ‘How about you? Any Roman coinage on you?’ And they unwittingly say, ‘Oh, sure. Here you go.’” Oops.
Then Jesus asks, “Whose image is this? And whose inscription?” They answer, “Caesar’s.” O’Donnell again writes, “Yes. The image [or to use Bible language, the graven image, Exodus 20:4] that you hold in your hands is that of Caesar.” Ah, yeah, what are you doing with that?
Portrait on the denarius coin was likely of Tiberius Caesar and the inscription likely read Ti Caesar Augustus son of the divine Augustus. On the other side was a picture of a seated woman (symbolizing Pax Romana or peace of Rome). There it would have read, “High priest” or “God and High Priest.” Yeah, not a great look when considering the first 2 of the 10 commandments.
5. Jesus’ final answer.
“So give back to Caesar what is Caesar’s, and to God what is God’s.” (21b) “Render” literally means “Give back”.
If it’s Caesar’s coin (he in a sense, made it and gave it to them to use), then give it back to him when he asks for it (imperial tax for non-Roman citizens).
In other words, pay your taxes. It’s not a gift and he’s not a god. But you are to give him back what is his already.
Why?
Because this is how governments work.
Roman or American, governments use taxes to better a nation for a variety of reasons. The Romans understood this. The founders of America knew this. The Romans used those taxes to do things like:
Build good, safe roads,
Bring in water,
Add public bath houses,
Agricultural improvements,
Educational improvements,
And law and order.
For this, they asked for a tax of one day’s wages. (Admittedly, this is still high for a very poor person) In America, we ask for your first 4 months of wages. But I digress…
2 parts to Jesus’ final answer:
GIVE BACK TO GOVERNMENT. Give Caesar’s coins back to Caesar. This is the lessor lesson. This teaches us (as exiles 1 Peter 1:1) to respect our government is to respect God who put that government in power. Yes, even the bad ones. (See Romans 13)
This is about more than paying taxes. This is respecting, submitting, and honoring governmental offices and those in them (even praying for them) as a way to respect God who instituted government in the first place.
Caveat: If Caesar or the Congress create laws where being a Christian makes you a terrorist and subject to arrest simply because we believe and share the gospel, then it’s time for civil disobedience. And we must be prepared to pay the price of such revolution.
Jesus, not Caesar nor our President, is Lord! (Or Savior, for that matter)
Government is legitimate. Christians pay taxes to the glory of God and for the welfare of the city. (Jeremiah 29:7)
GIVE BACK TO GOD. This is the greater lesson.
Note the Hebrew parallelism.
Note the second part is unnecessary. Jesus adds to his answer.
Therefore, the addition must be important.
In words,
If you should freely give back to Caesar what is already his,
then, shouldn’t you give EVERYTHING (back) to God almighty?!
Finally: Our amazed response to all of this should be
Adoration
Allegiance
Blomberg notes
22:21 The answer to Jesus' question is obvious. His follow-up statement surprises everyone. In one of the most famous sayings in the Gospels, Jesus avoids the trap by affirming both what the Pharisees and what the Herodians hold dear. God's sovereignty must be acknowledged, but human governments also have a legitimate authority. "Give" means pay back that which is rightfully due. Some commentators have taken Jesus words as implying "give everything to God" because everything is ultimately his, but this interpretation destroys the delicate balance of Jesus’ reply as he seeks to evade both points of the two-pronged attack against him. Reasonable taxation is a legitimate function for all governments, even totalitarian regimes; how much more so with more democratic governments! Christians who avoid paying taxes, or who avoid paying the full amount of their taxes, sin against God even just as surely as in more obviously "moral" arenas. P. 331
Sproul notes
“The image on the denarius at that time was that of the Emperor Tiberius, who reigned after Augustus, from AD 14 to 37. Along with his image, an inscription was pressed on the surface of the coin: “Tiberius Caesar, son of the divine Augustus.” On the other side was the inscription, “High Priest.” The emperor was given this title because he was not only the supreme political ruler of the Roman Empire but the supreme religious leader, as well. He was regarded as a god.”
“Caesar’s status made for great difficulties and trials for the believers of the early church. Every Christian was required to swear a loyalty oath, saying, “Caesar is lord.” The penalty for refusal was death. Even so, many, when asked to say, “Caesar is lord,” responded instead by saying, “Jesus is Lord,” and that affirmation because the first confession of the early church. Those believers said: “Caesar, we’ll pray for you. We’ll honor you. We’ll pay our taxes. We’ll be good citizens. But you are not lord. Jesus is Lord. We will not worship you.”
“The coin bore the image of Caesar, so it belonged to Caesar. As the ruler who had been raised up by God, he had the right to ask the people under his rule to render to him that which belonged to him. So, Jesus was saying it was the obligation of the Jews, as much as they despised Caesar and his regime, to pay their taxes. At the same time, however, they were to give God those things that were His: the tithe and obedience in all areas.”
“So, whereas the Pharisees set up an either/or question for Jesus, He gave a both/and answer.”
“But our obligation to God goes far beyond the tithe. Jesus told the Pharisees and Herodians to render to Caesar the things that are Caesar’s, which, in that instance, meant the tax, for it was Caesar’s face on the denarius. But whose image is on us? Whose image do we bear? Whose image is stamped on our souls? We are image-bearers of God. We belong to Him. We owe Him not only our tithes but our lives.”
“Matthew tells us that they “left Him and went their way,” not God’s way. We need to search our hearts and make sure we are going God’s way, not just in paying our taxes and our tithes, but in all things.”
Excerpts From Matthew - An Expositional Commentary, R.C. Sproul
MAIN REFERENCES USED
“Preaching the Word” Commentary, Douglas Sean O’Donnell, Edited by Kent Hughes
“Matthew” by RC Sproul
“The Bible Knowledge Commentary” by Walvoord, Zuck (BKC)
“The Bible Exposition Commentary” by Warren Wiersbe (BEC)
“Exalting Jesus in Matthew” by David Platt (CCE)
Outline Bible, D Willmington
NIV Study Bible (NIVSB)
ESV Study Bible (ESVSB)