Paying Tax to Caesar<\/strong><\/h2>\n\n\n\nThen the Pharisees went and plotted how they might trap him in his words. They sent their disciples to him with the Herodians, saying, \u201cTeacher, we know that you are truthful and teach God\u2019s way truthfully, and the opinion of others does not matter to you because you do not regard a person\u2019s status. Tell us, therefore, what you think. Is it lawful to pay the poll tax to Caesar or not?\u201d<\/p>
But, Jesus, knowing their evil intent, said, \u201cWhy do you test me, you hypocrites? Show me the coin used for the tax.\u201d They brought him a denarius. He said to them, \u201cWhose image and inscription is this?\u201d They said to him, \u201cCaesar\u2019s”. Then he said to them, \u201cSo, give the things that are Caesar\u2019s to Caesar, and the things that are God\u2019s to God”. When they heard this, they were amazed; and they left him and went away. <\/p>Matthew 22:15\u201322<\/cite><\/blockquote>\n\n\n\nThe Hypocrites Pose the Tax Question<\/strong><\/h2>\n\n\n\n22:15-17<\/a> Compared to the other Synoptics, Matthew heightens the Pharisees\u2019 culpability in this scene. First, Matthew repeats the report that the Pharisees plotted against Jesus (see 12:14<\/a>; 22:15<\/a>; 27:62<\/a>). Second, they send \u201ctheir disciples\u201d, who offer insincere praise of Jesus\u2019 truthfulness and impartial judgment (22:16<\/a>). Part of the trap is that they take Herodians with them, since the Herodians have connections for reporting seditious teachings if Jesus would say they should not pay the tax. By this time, Pilate was the administer in Judea, so the Herodians were probably associates of Herod Antipas. On the other hand, Jesus would lose popular support if he said they should pay the tax. Earlier, Josephus tells us, Judas the Galilean \u201cincited his countrymen to revolt, upbraiding them as cowards for consenting to pay tribute to the Romans and tolerating mortal masters, after having God for their lord\u201d.<\/p>\n\n\n\nWe read that the Pharisees plotted to trap Jesus, but we are not aware of the trap before they pose their question to him. Their false flattery, no doubt intended to disarm Jesus, delays the asking of the question. The Pharisees address Jesus as \u201cTeacher,\u201d which signals not their readiness to accept his teachings but their disingenuous intentions (8:19<\/a>; 12:38<\/a>; 19:16<\/a>; 22:16<\/a>, 24<\/a>, 36<\/a>). They assure Jesus that they know he teaches \u201cthe way of God\u201d (cf. Acts 18:26<\/a>) truthfully and is not swayed by regard for anyone\u2019s position. Finally, they spring their question, asking for an interpretation of the law: is payment of this tax permitted (12:2<\/a>, 10<\/a>; 14:4<\/a>; 19:3<\/a>; 20:15<\/a>; 22:17<\/a>; 27:6<\/a>)? Can one follow the emperor\u2019s dictates and God\u2019s commands, or does the divine law negate imperial law? The tax in question was the hated poll tax, which required Roman subjects to \u201cpay homage\u201d to Caesar.<\/p>\n\n\n\n
\n\n\n\nExcursus: Roman Taxation<\/strong><\/h3>\n\n\n\nThe question concerning taxes is set in the tense context of Roman conquest and oppression, which was maintained by money and soldiers. The poll tax (Greek, k\u0113nsos<\/em>; Latin, tributa<\/em>) was based on a census. After 167 BCE, except in emergency situations, tributa<\/em> were collected, not from Roman citizens, but only from inhabitants of Roman provinces, thus enforcing their status as conquered provincials. Tributa<\/em> included land and poll taxes. The fiscus Iudaicus<\/em> was a specific tribute imposed on Jews after the war of 66-70 CE. The tributa<\/em> were collected by tax collectors and, by the first century, state officials.<\/p>\n\n\n\nVectigalia<\/em>\u2014so-called indirect taxes, distinct from tributa<\/em>\u2014were based on goods bought and sold and were paid by citizens and noncitizens alike. Vectigalia<\/em> included both empire-wide and local taxes and varied under different emperors. Especially notable were the inheritance tax (5 percent), the manumission tax (5 percent), sales tax (1 percent), and tax on the sale of slaves (4 percent, established in 7 CE). In addition, there were portoria<\/em> (custom duties or tariffs) paid at customs stations at the outer borders (where the rate could range from 12.5 to 25 percent) and internally, where the rate was much lower (1 to 5 percent).<\/p>\n\n\n\nBy some estimates, the top 5 percent of the society controlled 50-65 percent of the goods and services.<\/p>\n\n\n\n
Taxation in Roman Palestine was extractive, that is, designed to assert elite control over agrarian production . . . Caesar\u2019s agents collected taxes and redistributed them to clients. The priests and the Jerusalem temple collected offerings and redistributed them. Redistribution exchanges were replicated throughout society. Their major impact was to remove most goods from the control and enjoyment of most people . . . The benefits in ancient economy flowed \u201cupward\u201d to the advantage of the elites.<\/p><\/blockquote>\n\n\n\n
\n\n\n\nJesus Responds to the Test<\/strong><\/h2>\n\n\n\n22:18-22<\/a> Again, the storyteller delays, building suspense before relating Jesus\u2019 response. In a narrative aside, the narrator reports that Jesus knew their \u201cwickedness.\u201d Although Matthew often criticizes the Pharisees as hypocrites, here the evangelist changes their \u201chypocrisy\u201d (Mark 12:15<\/a>) to their \u201cwickedness\u201d (pon\u0113rian<\/em>), then adds \u201chypocrites\u201d at the end of his question. First, Jesus asks why they put him to the test. In Matthew, only Satan and the Pharisees and Sadducees test Jesus (4:1, 3<\/a>; 16:1<\/a>; 19:3<\/a>; 22:18<\/a>, 35<\/a>). Then, he tells them to bring him a coin and asks the Pharisees and Herodians a question. Only then does he respond to their question with an answer that arises from the answer they have given him. His accusers trap themselves by their own words although their plan had been to trap Jesus.<\/p>\n\n\n\nHere is how Jesus turns the tables on them. The Pharisees and Herodians ask about a specific tax (k\u0113nsos<\/em>), the census tax. In response, Jesus asks them to show him the coin to pay the tax. Mark and Luke report that Jesus said, \u201cBring\/show me a denarius,\u201d but Matthew underlines the connection between the coin and the poll tax by having Jesus ask for the coin with which the tax was paid. Moreover, the fact that they have a coin with Caesar\u2019s image implies that they have already accepted Caesar\u2019s authority.<\/p>\n\n\n\nJesus asks whose image and inscription are on the coin. Julius Caesar was the first living person whose image appeared on a Roman coin, and all later emperors followed his example. Caesar adopted the young Octavian, who succeeded him, took the title Caesar Augustus (27 BCE-14 CE), and flooded the Roman world with his portrait. On coins and statues in marble and bronze, on jewelry and silverware, Augustus spread his image.<\/p>\n\n\n\n
Pay What is Owed: Taxes to Caesar, Yourselves to God<\/strong><\/h2>\n\n\n\nJesus\u2019 response, \u201cThen repay to Caesar what belongs to Caesar and to God what belongs to God\u201d (22:21 NAB), assumes that those who hear him know that human beings were created in the \u201cimage\u201d (Grk. eik\u014dn<\/em>; Heb. \u1e63elem<\/em>) and \u201clikeness\u201d (Heb. d\u0115m\u00fbt<\/em>) of God (Gen 1:26-27<\/a>; 5:1<\/a>; 9:6<\/a>; cf. Ps 8:5-8<\/a>). The imago dei<\/em> has been interpreted variously as rationality, free will, dominion, or the capacity for creativity. At a minimum, the principal distinction between human beings and other creatures is their capacity for self-reflective thought and their capacity to live in relationship to God, in covenant and obedience, and to worship God. The command to love one\u2019s neighbor as oneself (Lev 19:18<\/a>; Matt 22:39<\/a>) flows directly from the recognition of the sacredness of human life: we are to recognize the image of God in one another (Gen 9:6<\/a>).<\/p>\n\n\n\nEarly interpreters recognized the force of Jesus\u2019 response. Tertullian wrote, \u201cThat means render the image of Caesar, which is on the coin, to Caesar, and the image of God, which is imprinted on the person, to God. You give to Caesar only money. But to God, give yourself\u201d; and Augustine put it tersely, \u201cTo Caesar his coins, to God your very selves\u201d. Matthew\u2019s interest is clearly more in what is owed to God (cf. 21:41<\/a>) and Jesus\u2019 silencing of the Pharisees; yet the question of taxation may not have been altogether insignificant since Matthew includes Jesus\u2019 teaching on the payment of the temple tax (17:24-27<\/a>).<\/p>\n\n\n\nThe Pharisees and Herodians were \u201camazed,\u201d a response that elsewhere follows Jesus\u2019 miracles and healings (8:27<\/a>; 9:33<\/a>; 15:31<\/a>; 21:20<\/a>; 22:22<\/a>). With no recourse left to them, they simply go away.<\/p>\n\n\n\nKeep Reading the Old and New Testament Library Series<\/strong><\/h2>\n\n\n\n![\"\"](\"https:\/\/blog.olivetree.com\/wp-content\/uploads\/2019\/10\/OldandNewTestamentLibraryCommentaryBookSetSocial-1-1024x576.jpg\")
<\/figure>\n\n\n\n
Then the Pharisees went and plotted how they might trap him in his words. They sent their disciples to him with the Herodians, saying, \u201cTeacher, we know that you are truthful and teach God\u2019s way truthfully, and the opinion of others does not matter to you because you do not regard a person\u2019s status. Tell us, therefore, what you think. Is it lawful to pay the poll tax to Caesar or not?\u201d<\/p>
But, Jesus, knowing their evil intent, said, \u201cWhy do you test me, you hypocrites? Show me the coin used for the tax.\u201d They brought him a denarius. He said to them, \u201cWhose image and inscription is this?\u201d They said to him, \u201cCaesar\u2019s”. Then he said to them, \u201cSo, give the things that are Caesar\u2019s to Caesar, and the things that are God\u2019s to God”. When they heard this, they were amazed; and they left him and went away. <\/p>Matthew 22:15\u201322<\/cite><\/blockquote>\n\n\n\n 22:15-17<\/a> Compared to the other Synoptics, Matthew heightens the Pharisees\u2019 culpability in this scene. First, Matthew repeats the report that the Pharisees plotted against Jesus (see 12:14<\/a>; 22:15<\/a>; 27:62<\/a>). Second, they send \u201ctheir disciples\u201d, who offer insincere praise of Jesus\u2019 truthfulness and impartial judgment (22:16<\/a>). Part of the trap is that they take Herodians with them, since the Herodians have connections for reporting seditious teachings if Jesus would say they should not pay the tax. By this time, Pilate was the administer in Judea, so the Herodians were probably associates of Herod Antipas. On the other hand, Jesus would lose popular support if he said they should pay the tax. Earlier, Josephus tells us, Judas the Galilean \u201cincited his countrymen to revolt, upbraiding them as cowards for consenting to pay tribute to the Romans and tolerating mortal masters, after having God for their lord\u201d.<\/p>\n\n\n\n We read that the Pharisees plotted to trap Jesus, but we are not aware of the trap before they pose their question to him. Their false flattery, no doubt intended to disarm Jesus, delays the asking of the question. The Pharisees address Jesus as \u201cTeacher,\u201d which signals not their readiness to accept his teachings but their disingenuous intentions (8:19<\/a>; 12:38<\/a>; 19:16<\/a>; 22:16<\/a>, 24<\/a>, 36<\/a>). They assure Jesus that they know he teaches \u201cthe way of God\u201d (cf. Acts 18:26<\/a>) truthfully and is not swayed by regard for anyone\u2019s position. Finally, they spring their question, asking for an interpretation of the law: is payment of this tax permitted (12:2<\/a>, 10<\/a>; 14:4<\/a>; 19:3<\/a>; 20:15<\/a>; 22:17<\/a>; 27:6<\/a>)? Can one follow the emperor\u2019s dictates and God\u2019s commands, or does the divine law negate imperial law? The tax in question was the hated poll tax, which required Roman subjects to \u201cpay homage\u201d to Caesar.<\/p>\n\n\n\n The question concerning taxes is set in the tense context of Roman conquest and oppression, which was maintained by money and soldiers. The poll tax (Greek, k\u0113nsos<\/em>; Latin, tributa<\/em>) was based on a census. After 167 BCE, except in emergency situations, tributa<\/em> were collected, not from Roman citizens, but only from inhabitants of Roman provinces, thus enforcing their status as conquered provincials. Tributa<\/em> included land and poll taxes. The fiscus Iudaicus<\/em> was a specific tribute imposed on Jews after the war of 66-70 CE. The tributa<\/em> were collected by tax collectors and, by the first century, state officials.<\/p>\n\n\n\n Vectigalia<\/em>\u2014so-called indirect taxes, distinct from tributa<\/em>\u2014were based on goods bought and sold and were paid by citizens and noncitizens alike. Vectigalia<\/em> included both empire-wide and local taxes and varied under different emperors. Especially notable were the inheritance tax (5 percent), the manumission tax (5 percent), sales tax (1 percent), and tax on the sale of slaves (4 percent, established in 7 CE). In addition, there were portoria<\/em> (custom duties or tariffs) paid at customs stations at the outer borders (where the rate could range from 12.5 to 25 percent) and internally, where the rate was much lower (1 to 5 percent).<\/p>\n\n\n\n By some estimates, the top 5 percent of the society controlled 50-65 percent of the goods and services.<\/p>\n\n\n\n Taxation in Roman Palestine was extractive, that is, designed to assert elite control over agrarian production . . . Caesar\u2019s agents collected taxes and redistributed them to clients. The priests and the Jerusalem temple collected offerings and redistributed them. Redistribution exchanges were replicated throughout society. Their major impact was to remove most goods from the control and enjoyment of most people . . . The benefits in ancient economy flowed \u201cupward\u201d to the advantage of the elites.<\/p><\/blockquote>\n\n\n\n 22:18-22<\/a> Again, the storyteller delays, building suspense before relating Jesus\u2019 response. In a narrative aside, the narrator reports that Jesus knew their \u201cwickedness.\u201d Although Matthew often criticizes the Pharisees as hypocrites, here the evangelist changes their \u201chypocrisy\u201d (Mark 12:15<\/a>) to their \u201cwickedness\u201d (pon\u0113rian<\/em>), then adds \u201chypocrites\u201d at the end of his question. First, Jesus asks why they put him to the test. In Matthew, only Satan and the Pharisees and Sadducees test Jesus (4:1, 3<\/a>; 16:1<\/a>; 19:3<\/a>; 22:18<\/a>, 35<\/a>). Then, he tells them to bring him a coin and asks the Pharisees and Herodians a question. Only then does he respond to their question with an answer that arises from the answer they have given him. His accusers trap themselves by their own words although their plan had been to trap Jesus.<\/p>\n\n\n\n Here is how Jesus turns the tables on them. The Pharisees and Herodians ask about a specific tax (k\u0113nsos<\/em>), the census tax. In response, Jesus asks them to show him the coin to pay the tax. Mark and Luke report that Jesus said, \u201cBring\/show me a denarius,\u201d but Matthew underlines the connection between the coin and the poll tax by having Jesus ask for the coin with which the tax was paid. Moreover, the fact that they have a coin with Caesar\u2019s image implies that they have already accepted Caesar\u2019s authority.<\/p>\n\n\n\n Jesus asks whose image and inscription are on the coin. Julius Caesar was the first living person whose image appeared on a Roman coin, and all later emperors followed his example. Caesar adopted the young Octavian, who succeeded him, took the title Caesar Augustus (27 BCE-14 CE), and flooded the Roman world with his portrait. On coins and statues in marble and bronze, on jewelry and silverware, Augustus spread his image.<\/p>\n\n\n\n Jesus\u2019 response, \u201cThen repay to Caesar what belongs to Caesar and to God what belongs to God\u201d (22:21 NAB), assumes that those who hear him know that human beings were created in the \u201cimage\u201d (Grk. eik\u014dn<\/em>; Heb. \u1e63elem<\/em>) and \u201clikeness\u201d (Heb. d\u0115m\u00fbt<\/em>) of God (Gen 1:26-27<\/a>; 5:1<\/a>; 9:6<\/a>; cf. Ps 8:5-8<\/a>). The imago dei<\/em> has been interpreted variously as rationality, free will, dominion, or the capacity for creativity. At a minimum, the principal distinction between human beings and other creatures is their capacity for self-reflective thought and their capacity to live in relationship to God, in covenant and obedience, and to worship God. The command to love one\u2019s neighbor as oneself (Lev 19:18<\/a>; Matt 22:39<\/a>) flows directly from the recognition of the sacredness of human life: we are to recognize the image of God in one another (Gen 9:6<\/a>).<\/p>\n\n\n\n Early interpreters recognized the force of Jesus\u2019 response. Tertullian wrote, \u201cThat means render the image of Caesar, which is on the coin, to Caesar, and the image of God, which is imprinted on the person, to God. You give to Caesar only money. But to God, give yourself\u201d; and Augustine put it tersely, \u201cTo Caesar his coins, to God your very selves\u201d. Matthew\u2019s interest is clearly more in what is owed to God (cf. 21:41<\/a>) and Jesus\u2019 silencing of the Pharisees; yet the question of taxation may not have been altogether insignificant since Matthew includes Jesus\u2019 teaching on the payment of the temple tax (17:24-27<\/a>).<\/p>\n\n\n\n The Pharisees and Herodians were \u201camazed,\u201d a response that elsewhere follows Jesus\u2019 miracles and healings (8:27<\/a>; 9:33<\/a>; 15:31<\/a>; 21:20<\/a>; 22:22<\/a>). With no recourse left to them, they simply go away.<\/p>\n\n\n\nThe Hypocrites Pose the Tax Question<\/strong><\/h2>\n\n\n\n
\n\n\n\nExcursus: Roman Taxation<\/strong><\/h3>\n\n\n\n
\n\n\n\nJesus Responds to the Test<\/strong><\/h2>\n\n\n\n
Pay What is Owed: Taxes to Caesar, Yourselves to God<\/strong><\/h2>\n\n\n\n
Keep Reading the Old and New Testament Library Series<\/strong><\/h2>\n\n\n\n
<\/figure>\n\n\n\n