Sermons 2026

Matthew 22:15-22
 

1.    Taxes
2.    Forgiven works
 

Sermon
 

Grace, mercy, and peace be to you from God our Father, and our Lord and Savior, Jesus Christ.
 

My dear beloved flock, the text for our meditation is the Holy Gospel according to Saint Matthew, the twenty-second chapter verses fifteen through twenty-two.
Beloved lambs, I pray that you are well today. Do you know what I have here? I have a quarter. Whose face is on it? It is the face of George Washington. The quarter bears the inscription liberty, in God we Trust, and E PLURIBUS UNUM. We are used to seeing inscriptions. In Bible times, coins had inscriptions as well. Typically a picture of the emperor and the words, “Tiberius Caesar, son of the divine Augustus” on one side and “pontifex maximus”—which Jesus would understand as “high priest”—on the other. We see a question about coins in our text. How does Jesus answer the question? How does that help us use coins today? Ponder those questions as you hear the rest of the sermon. You may go back to your seats and those who love you.
 

1.    Taxes
 

Our text begins, Then the Pharisees went and plotted how to entangle him in his words. 16 And they sent their disciples to him, along with the Herodians.” There is the old adage, politics make strange bedfellows. So too here, a common hatred of Jesus, especially His message and parables, spoken against them, have brought together two unlikely groups. The Pharisees were a theological group. It was their work to police the Law. They followed the oral Law and made sure that everyone around them were keeping the Law as well. They would be ready to investigate charges concerning Jesus’ disloyalty to the law. The Pharisees were ardent nationalists who opposed Roman rule and despised the Herodians for their cooperation with the Roman government.  

The Herodians were a political group who followed the laws and decreed of Herod. The Herodians, hoped for the restoration of Herodian rule in Judea (which Pilate currently governed), were naturally disturbed by messianic figures who might cause Rome to tighten its direct control over the land.  These two groups come to Jesus with flattery, a flattery that is true. Jesus is God in the flesh and teach His way truthfully without being swayed by men. They ask a simple question, “Is it lawful to pay taxes to Caesar, or not?” 
The tax (kenson) in question was a capitation or head tax, called poll tax today, levied equally upon all males over fourteen years of age and upon all females over twelve years, up to the age of sixty-five in provinces like Judea that were directly under the rule of Rome. This personal tax was in addition to a property tax and customs on produce. The tax was paid with a special silver denarius, bearing the picture and name of the reigning Caesar. The tax was doubly hateful to patriotic Jews, for it forced them to acknowledge their subordination to a foreign ruler, and the Caesar’s image violated their law and conscience against idolatry. It was this tax which was the occasion for the revolt of Judas of Galilee in a.d. 6.

This question is a trap. If Jesus says it is lawful to pay taxes, then He could lose his following, because who likes paying taxes today? I have yet to meet anyone on April 15 out in the street, hosting a giant party and celebration because they paid their taxes. Yet, if Jesus says it is not lawful then he can be tried for treason as He is rebelling against the authority of Ceaser.

Jesus asks for a coin. They provide him the special silver denarius. They have on their person already the coin for the tax, showing that they are under the authority of Caesar because they are using his coin to pay for the tax. It has upon it the image of the emperor and the words “Tiberius Caesar, son of the divine Augustus” on one side and “pontifex maximus”—which Jesus would understand as “high priest”—on the other. In Jewish thought it is breaking the second commandment prohibiting graven images, as well as a reminder that they are under rule that is not their own.

Jesus answers their question this way, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.”  

We can understand it simply, that men ought to pay taxes because the governments owe their positions to God. But Jesus answer (Mt 22:21) is more profound than that and can be fully understood only in the light of religion-state relations in first-century Rome. The Jews, with their theocratic heritage, were ill-equipped to formulate a theological rationale for paying tribute to foreign and pagan overlords, unless, like the Jews of the Exile, they interpreted their situation as one of divine judgment. But it was not only Jewish monotheism that linked religion and state. Paganism customarily insisted even more strongly on the unity of what we distinguish as civil and religious obligations. Indeed, some decades later Christians faced the wrath of Rome because they refused to participate in emperor worship—a refusal the state judged to be treason.

We can understand it simply, that men ought to pay taxes because the government is an authority that has been instituted by God. But Jesus answer is more profound than that. The Jews, with their theocratic heritage, were ill-equipped to formulate a theological rationale for paying tribute to foreign and pagan overlords, unless, like the Jews of the Exile, they interpreted their situation as one of divine judgment. Pagan religion often linked church and state, seeing their state leaders as gods themselves. Indeed, some decades later Christians faced the wrath of Rome because they refused to participate in emperor worship—a refusal the state judged to be treason.

Jesus’ response is not some witty way of getting out of a predicament. R it shows his full awareness of a major development in redemption history. Jesus does not side with the Zealots or with any who expect his messiahship to bring instant political independence from Rome. As Saint Paul writes in Romans 13, we must submit to those who are in authority over us. We must render to whatever Caesar who is in power whatever belongs to that Caesar, while never turning from its obligations to God. Where Caesar claims what is God’s, the claims of God have priority (Acts 4:19; 5:29; much of Rev). Nevertheless Jesus’ pithy words not only answer his enemies but also lay down the basis for the proper relationship of his people to government.

There is also another reason for these questions. Jesus was going to die as the Lamb of God, and it was necessary for the lamb to be examined before Passover for 5 days (Ex. 12:3–6). If any blemish whatsoever was found on the lamb, it could not be sacrificed. Note that our text takes place on Tuesday of Holy week, and Jesus is crucified five days later on Friday. Jesus was examined publicly by His enemies, and they could find no fault in Him.

Of course, this personal interchange between our Lord and the religious leaders was also an opportunity for them to believe and be saved. In fact, one Pharisee came very close to the kingdom (Mark 12:32–34). Even at the last minute, there is hope for the lost sinner, if he will receive the truth, repent, and believe.  

2.    Forgiven Works
 

Jesus was questioned and found without blemish. He is crucified upon the cross as the spotless lamb of God in your and my stead. We are forgiven because of His death and resurrection. He places us in our lives in this time and place so that we can in our works, not only give praise and glory to His name, but also witness in our lives as His people. We obey our governments in authority over us. We do not rebel or speak against them. Rather, we submit to them because they are placed by God for our good. They would have no authority under their own power. 

Therefore, we also honor and obey God above all. God’s people should above all give to God the honor and obedience. In those things which concern the Word of God, worship itself, faith, and conscience, we are obedient to God only and pay no attention to objections made by men. But in more temporal, earthly things, which concern money, possessions, body, life, we obey the government of the country in which we live. 

We do all of this, rendering to Caesar the things that are Caesar’s, and to God the things that are God’s. That in all things, God may be honored and glorified for everything that He has done for us in and through Jesus Christ.

The peace of God, which surpasses all understanding, guard, and keep your hearts and minds in Christ Jesus. Amen.