Whose Image, Whose Authority? Text: Matthew 22:15-22
Introduction: The Unholy Alliance
We come now to one of those moments in the Gospels where the enemies of Christ, in their blind hatred, form an alliance that would be comical if it were not so diabolical. The Pharisees and the Herodians decide to team up. This is like the Sierra Club and an oil company holding a joint fundraiser. These two groups were at opposite ends of the political spectrum. The Pharisees were the fastidious, hyper-nationalistic, religious conservatives. They chafed under Roman rule and despised the pagan poll tax as a constant, humiliating reminder of their subjugation. The Herodians, on the other hand, were the ultimate compromisers, the secularized, political elites who had made their peace with Rome for the sake of power and influence. They were perfectly happy with the status quo.
Ordinarily, these two groups would have nothing to do with one another. But they found common ground in their shared animosity toward Jesus. Hatred is a powerful, unifying force, and the hatred of Christ can make the strangest of bedfellows. They came together to lay a trap, a carefully constructed "gotcha" question designed to impale Jesus on the horns of a dilemma. They didn't want an answer; they wanted an accusation. They wanted a sound bite they could use to destroy Him.
Their trap reveals the fundamental nature of all anti-Christian thought. It is always an attempt to force a false dilemma, to make Jesus choose between two categories that His very existence transcends. They wanted to force Him into a box: is He a political revolutionary or a Roman collaborator? Is He a zealot or a coward? They thought there were only two options, and either one would be fatal. If He says, "Don't pay the tax," the Herodians will run straight to Pilate and accuse Him of sedition. If He says, "Pay the tax," the Pharisees will denounce Him to the crowds as a traitor to Israel, a quisling, and His popular support will evaporate.
But Jesus does not play their game. He does not choose between their two bankrupt options. Instead, He smashes the entire framework of their question and, in doing so, establishes the foundational principle for the relationship between God's authority and all human authority for the rest of time. He answers their political question with a theological depth charge that leaves them stunned and silent. This is not just a clever evasion; it is a profound revelation of the nature of reality.
The Text
Then the Pharisees went and took counsel together about how they might trap Him in what He said. And they sent their disciples to Him, along with the Herodians, saying, “Teacher, we know that You are truthful and teach the way of God in truth, and defer to no one; for You are not partial to any. Therefore, tell us, what do You think? Is it lawful to give a tax to Caesar, or not?” But Jesus, knowing their wickedness, said, “Why are you testing Me, you hypocrites? Show Me the coin used for the tax.” And they brought Him a denarius. And He said to them, “Whose likeness and inscription is this?” They said to Him, “Caesar’s.” Then He said to them, “Therefore, render to Caesar the things that are Caesar’s; and to God the things that are God’s.” And hearing this, they marveled, and leaving Him, they went away.
(Matthew 22:15-22 LSB)
The Treacherous Flattery (vv. 15-17)
We begin with the setup, the oily praise that precedes the poison.
"Then the Pharisees went and took counsel together about how they might trap Him in what He said. And they sent their disciples to Him, along with the Herodians, saying, 'Teacher, we know that You are truthful and teach the way of God in truth, and defer to no one; for You are not partial to any. Therefore, tell us, what do You think? Is it lawful to give a tax to Caesar, or not?'" (Matthew 22:15-17)
Notice first that the Pharisees send their disciples. The senior partners stay back in the shadows, letting the junior associates do the dirty work. This is the way of cowards. Then, observe the flattery. Every word they say about Jesus here is, ironically, absolutely true. He is truthful. He does teach the way of God in truth. He does not defer to anyone. He is not partial. They have Him pegged perfectly. But when the truth is spoken with a wicked motive, it becomes the worst kind of lie. Flattery is the lubricant of betrayal. They are not praising Him to honor Him; they are praising Him to set the hook of their trap. They are saying, in effect, "You are a man of principle, unafraid of the consequences. You won't trim your sails for Pilate or for the crowds. So give us a straight answer."
Their question is a masterpiece of malice. "Is it lawful to give a tax to Caesar, or not?" The word "lawful" here could mean lawful according to Roman law, but they intend it to mean lawful according to God's law. The poll tax was particularly offensive to the Jews. It was a yearly tax paid by every man, woman, and slave, and it was a direct symbol of their submission to a pagan emperor. More than that, the coin used to pay it, the denarius, was blasphemous. It bore the image of Tiberius Caesar and an inscription that called him "son of the divine Augustus." To carry it, let alone pay it to the occupying power, was seen by many as a form of idolatry.
So the trap is sprung. If Jesus says yes, He is a traitor to God. If He says no, He is a traitor to Caesar. They have closed every exit. Or so they think.
The Hypocrisy Exposed (vv. 18-20)
Jesus's response is not to answer the question, but to question their motives and expose their hearts.
"But Jesus, knowing their wickedness, said, 'Why are you testing Me, you hypocrites? Show Me the coin used for the tax.' And they brought Him a denarius. And He said to them, 'Whose likeness and inscription is this?'" (Matthew 22:18-20)
He begins by calling them what they are: hypocrites. A hypocrite is an actor, someone playing a part. They were pretending to be sincere seekers of truth, but Jesus saw their wicked hearts. They were not interested in what was lawful; they were interested in what was lethal.
Then comes the masterstroke. "Show Me the coin used for the tax." This is brilliant on multiple levels. First, Jesus, in His perfect trust in His Father, apparently doesn't have one. He has to ask them for it. But they do. One of these pious Pharisees, who acts as though touching such a thing would defile him, has one ready. He pulls this graven image out of his pocket. By producing the coin, they have already answered their own question. They are already participating in Caesar's economic system. They are already using his currency, benefiting from the roads he builds and the order he maintains. Their feigned piety is a sham. They carry Caesar's image in their purses while pretending to be offended by his authority.
Then Jesus asks the pivotal question: "Whose likeness and inscription is this?" The word for likeness here is eikon, the Greek word for "image." This is a direct echo of Genesis 1, where man is made in the image (eikon) of God. This is not accidental. Jesus is preparing to take their small, political question and place it in a cosmic, theological context.
The Divine Delineation (v. 21)
Having exposed their hypocrisy and established the central issue of the image, Jesus delivers His famous verdict.
"They said to Him, 'Caesar’s.' Then He said to them, 'Therefore, render to Caesar the things that are Caesar’s; and to God the things that are God’s.'" (Matthew 22:21)
First, "Render to Caesar the things that are Caesar's." The verb "render" means to give back what is due. Jesus affirms that the civil magistrate has a legitimate, God-given sphere of authority. Because the coin bears Caesar's image, it belongs to his realm. You use his roads, you benefit from his army, you trade with his currency, so pay the man his tax. This is the foundation of what the Apostle Paul would later systematize in Romans 13. The state is a deacon of God, established to punish evil and praise good. It has the authority of the sword. Christians are to be the best citizens, honoring the king and paying their taxes.
But this is not a blank check for the state. The second half of the statement is the thunderclap that reframes everything: "and to God the things that are God's." This is the limiting principle. This is the firewall against all tyranny and all statism. Yes, give Caesar his coin. But what belongs to God? What bears His image? You do. Man is made in the eikon of God. Therefore, you must render yourself, your family, your worship, your ultimate allegiance, to God alone.
Caesar gets his coin, but he does not get your children. He does not get your conscience. He does not get to define marriage. He does not get to be Lord. The early Christians understood this perfectly. The Romans didn't persecute them for worshipping Jesus; they persecuted them for not worshipping Caesar. The Romans had a big shelf for gods and were happy to let Jesus have a spot. But the Christians confessed that if Jesus is Lord, then Caesar is not. And that was treason. Jesus's answer here establishes two distinct spheres of government, the civil and the divine. And it implicitly asserts that God's sphere is ultimate. Caesar has a right to tax, but God has a right to everything. And one of the things that does not belong to Caesar is the right to define what belongs to Caesar. God does that.
The Marveling Retreat (v. 22)
The effect of Jesus's answer was profound.
"And hearing this, they marveled, and leaving Him, they went away." (Matthew 22:22)
They marveled. They were astonished. They came for a political sound bite and got a lesson in systematic theology. They came to trap a peasant and found themselves standing before the King of the universe, who effortlessly sorted all earthly and heavenly authority into its proper place. Their trap was not just evaded; it was dismantled and its parts used to build a cathedral of truth. They could not touch Him. His answer was too wise for the Pharisees and too righteous for the Herodians. It gave no ground for a charge of either rebellion or compromise.
And so they left. They had nothing to say. They came with swords drawn and left utterly disarmed. But notice that they marveled and left. They did not marvel and repent. They were silenced, but not converted. They recognized His wisdom but refused to bow to it. This is the state of all who suppress the truth in unrighteousness. They see the brilliance of God's Word, but they love their sin more, and so they walk away, back into the shadows, to plot anew.
Conclusion: Whose Image Are You?
This passage is not fundamentally about taxes. It is about lordship. It is about authority. And it is about the image you bear. The central question Jesus raises is not "Whose image is on the coin?" but rather, "Whose image is on you?"
You were created in the image of God. That image was marred and defaced by the fall. In our sin, we try to render ourselves to other caesars, the caesars of money, sex, power, and self. We stamp our own fallen image over God's and try to pay tribute to idols.
But the gospel is the glorious news that God, in His mercy, has acted to restore His image in us. The Lord Jesus Christ is the perfect image of the invisible God (Colossians 1:15). And through faith in Him, we are being "renewed in knowledge according to the image of Him who created" us (Colossians 3:10). God is in the business of re-minting human souls.
So the application for us is clear. By all means, be good citizens. Pay your taxes. Honor the authorities. But never, ever forget that you are not your own. You were bought with a price. You bear the image of the King of Kings. You must render your heart, your soul, your mind, and your strength to God. Your family belongs to God. Your work belongs to God. Your future belongs to God. The modern secular state, our modern Caesar, is insatiable. It wants not just your coin, but your children, your conscience, and your worship. It wants to be god. And we must, with all due respect for the office, refuse.
We render to Caesar his due, but we render to God our all. For the coin is just metal, but you are a living soul, stamped with the image of the eternal God, and destined to see Him face to face. Render yourself to Him.