If I bring up the subject of taxes does it fill you with warm positive feelings? Maybe you can feel good knowing that all of your taxes are being used for good things; things you can really get behind; things you would have contributed to anyway. Yeah right! We are adults here. We know that some of our tax money is used for evil. It was no different in Jesus’ day. Their taxes went to the enemy. On top of that it has been estimated that the combined religious tax and Roman tax was around 40%. The religious tax was okay. That was giving to God. But on top of that they had to pay those dreaded Romans; those evil Gentiles; those pantheists; those immoral slobs. It rankled them; it squirmed under their skin. Maybe more than we do, they had reason to hate paying taxes.
There can be not mistake that Luke 20:20-26 is about paying taxes. The Jewish leaders are pictured as lurkingly watching. That is a thing, right? There is no object for the word “watching.” They are most likely lurking and waiting for an opportunity to strike; hunkering down in the shadows until they concoct a plan of attack. And then they have it. Send some spies. Have them put on a show of being righteous when, in fact, they are not. They are sent to catch hold of a word of Jesus which they can use to hand him over to the rule and authority of the governor. Irony leaps out here. They will try to trap Jesus with a question about Roman taxes so that they can hand him over to the Roman governor.
They begin with flattery designed to put Jesus at ease. Hey, we’re on your side. We know you speak and teach correctly and that you don’t receive the face of anyone. This may have been a back handed jab at the fact that Jesus was willing to speak out against the religious leaders. You sir, teach the path of God no matter what. And since all of this is true, and since we are obvious admirers of yours, we come with a question you can clear up for us. What about those taxes Jesus? Is it lawful for us to pay taxes to Caesar or not? They think they have him trapped here. If he says no, the people will love him, but they will have ammunition to take to the Romans. Rome, like most governments, is pretty determined to receive its taxes.
Jesus is no fool. He sees beyond the flattery. He knows their duplicity; their treachery. He tells them to show him a denarius. This is not about Jesus not having one. Maybe he did and maybe he didn’t. We have no way of knowing. This is an illustration. He can ask a group of Jews to show him a denarius and be confident that at least one person in the crowd will have one. There were no injunctions against using Roman coins. So, someone in the crowd produces a denarius. Jesus asked, “Whose image and inscription is on the coin?” I don’t think they had to look. They knew the answer. They could have done this without producing the coin. But again, this is an object lesson. At least one of the Jews, and likely most of them, had a denarius at hand. The image on the coin was Caesar’s (possibly that of Tiberius). If so, the inscription proclaimed Tiberius to be the son of the divine Caesar (Augustus). An image and an inscription, both demonstrating that the coin was Caesar’s.
So, Jesus tells them to pay to Caesar the things of Caesar. They were very willing to use the coin. They were willing to use Rome to kill Jesus. They were willing to receive any benefit that may come their way. But they hated paying. Jesus is clearly telling them to pay taxes. And yes, he adds, “give to God the things of God.” Many have pointed out here that the word “image” is used in Genesis 1:26-27 referring to mankind. Are we God’s coin? Are we intended to be image bearers? Others argue against this, stating that the point is simply one of taxes and receiving from the government and being willing to pay into the government and paying the religious taxes. But the Roman coin was intended to serve the empire. It bore the image of Caesar for a reason. It let everyone know that this was a Roman coin. It honored Caesar wherever it was spent. We are image bearers. Shouldn’t we do as much?
At the heart of this passage is the word “image.” My money says “United States of America” right on it. It is printed and used to bear the image of this country. Me? I bear the image of God. I believe that you and I were created to be image bearers. As an image bearer, the question of taxes is boiled down to what will people see of God if I refuse to pay? Will the image of God be clearly seen in what I do? Or will it be tarnished because it has been dragged through the dirt and grime? Let his image shine! Grace.