To Tax or Not to Tax

Introduction

We are looking at the last week of Jesus’ life in the gospel of Luke. Our text today involves the implications of government. Jesus asks to see a coin in order to give his answer. Here is a picture of the coin. If you are like me, my ancient Latin is a little rusty. On the “head” side of the coin is an image of the current Emperor of Rome, Tiberius. Tiberius reigned from 14–37 A.D. The inscription according to translators is “Tiberius Caesar, son of divine Augustus.” Thus, the inscription calls Tiberius the “Son of God.” On the reverse side is an image of his mother, Livia. She is depicted as the princess of peace. She has an inverted spear with the point of the spear in the ground and she is holding an olive branch. The inscription says “High Priest.”

Christians throughout the centuries have tried to understand their relationship with government. Both Paul and Peter wrote about that relationship. The intent of those who question Jesus is to trip him up and to discredit him among the people. But the question still resonates today. What is the relationship between the Christian and government? We will not answer that question in its entirety today. That isn’t the purpose. Our purpose is to accentuate our relationship with God and to notice how Jesus engaged those who wanted to trap him. Not only a master teacher, but Jesus is a master in priorities.

Motives

Luke tells us that the leaders of Israel are afraid of the people in verse 19. The result is that they hire people to do their dirty work. These minions are sent to trap Jesus. They pretend to be honest but they are insincere. They are hypocrites pretending to be something they are not. It is this incident that the leaders will eventually use against Jesus in 23:2 but as we shall see there is nothing from this incident that allows them to indict Jesus. Thus, they will lie to make Jesus look bad and ultimately to have him crucified.

The pretenders and hypocrites make three statements about Jesus. They are trying to flatter him so that he will respond with frankness that will allow them to speak against him. But their hypocritical flattery is filled with truth. This is what makes them dangerous. The three statements are: Jesus speaks what is right and accurately presents God’s way; he speaks straight with nothing hidden. Jesus does not show partiality and is not afraid to challenge leadership when needed, and his message is not based on who has power over him. Jesus teaches the way of God truthfully and tells folks what it means to walk with God in righteousness. The truth is there, but the intent is to disarm Jesus and make it easier for him to say something wrong.

The trick question is found in verse 22: “Is it right for us to pay taxes to Caesar or not?” The intent of the question is to put Jesus in a double bind. If he says “don’t pay taxes” then he can be accused of being an insurrectionist and be brought before Pilate, as verse 20 makes clear. If he says “yes, pay the taxes” then he will lose his popularity among the people. For this particular tax is a sore spot for the Jews who are under Roman rule. Luke uses a specific word for “taxes” which allows us to know that the question regards a “poll tax.” There were all kinds of taxes but this is a tax paid directly to Caesar. As we have seen the coin would have been a particular problem to the Jew who believed that any image claiming to be divine was wrong. Thus, paying the tax meant a subtle agreement that Tiberius was the Son of God. It would have been perceived as blasphemous to give the coin to Caesar.

Understanding their motives, Jesus asks for them to produce the coin used to pay the tax. This was a denarius equivalent to a day’s wage. It was the coin used for commerce and trade as well as payment for wages earned. Producing the coin immediately reveals the problem with the question. If it really mattered to them about the image and the implication they wouldn’t have the coin at all in their possession. Jesus’ says they are to pay the tax because government has the right to exist but they must also acknowledge that God is due tribute as well. Astonishment and silence is their response.

So What?

This text has been used to open the discussion about Christians and government. But we must careful not to make Jesus say something he didn’t. What Jesus does say is that government has a right to exist and his followers will acknowledge that. In fact, his point is that we live in a world in which we are constantly reminded that we are in subjection to government. Government exists. Jesus was not trying to encourage or endorse insubordination. He endorsed subjection. We all carry money in our pockets or in some kind of account. The money is the standard of our government and has numerous indications that it belongs to our government. We conduct commerce with this money. We live under a government that allows us to voice our thoughts. Such is not the case for all followers of Jesus. Jesus lived at a time where freedom of expression did not exist. Jesus does not answer the question of what to do when the will of God and the will of the state are in direct conflict. But he does say the state has a right to exist and his followers will be in subjection.

We may not agree with our government at times, but can you imagine what it would be like to live in lawlessness. Nuevo Laredo, Mexico was in the news back in 2005. It is a lawless town. Rival drug lords and their gangs rule the streets. A man elected to be the Police Chief was assassinated the day he took office. The drug cartels control every aspect of the city of 350,000 including what gets reported in print and on television. It is a city in chaos. How difficult it must be for God’s people to live in this city.

There are laws which we may not agree but most of those laws allow for choice. If a law should be passed that makes it illegal for us to meet together then we would have something to talk about. If a law is passed taking away our status as non-profit and thus not subject to taxation, we would have to change some things financially but that would not be against God’s will for his people to pay taxes. We have to look at other texts to understand believers’ relationship with the state. Here Jesus endorses the state and that his followers will pay taxes.

But the more intriguing question is what belongs to God? Jesus says to give to God what belongs to him. What was Jesus getting at? Are not all things God’s? Of course. A couple of clues: First, in the context following the parable of the tenants in which those who refused to give to God what rightfully belonged to him, Jesus is once more indicting the leaders of Israel. They need the reminder to give what belongs to God to God.

The second clue is found in the word give. The word carries the definition of “give back.” In other words, Give back to Caesar what belongs to him, that is, the coin, and give back to God what belongs to him: your loyalty, your following, in other words, yourself.

The point—the leaders had already taken sides with Rome. Their motive was to destroy and kill the true Son of God. Jesus’s answer reflects the flattery. He speaks directly the truth with no partiality. The leaders have failed in their responsibility. They care about Rome more than they care about God and his people.

We live under government. Are we so concerned about potholes and tax rates that we forget that we belong to God? Are we more concerned about political parties than we are about helping others see Jesus? Are we more concerned about the latest pundit and editorial than living our lives as a demonstration of Jesus’ presence? Do we know more about our government than we do about Scripture? Have we joined with those around us wringing our hands about the current political climate, the falling Dow, and the credit ratings and forget that we belong to the God who wins?

The one thing the hypocrites was their response—silent amazement. Finally quiet. Nothing more to say. Convicted. Astonished. Admired. Invitation.

---

Follow Jesus

If you’d like to respond to this message or learn more about following Jesus, please reach out.