Matthew 22:15-22
October 18, 2026
My first theology class in seminary
was intimidating. My professor, Dr. Dawe, was delightful and kind, but that
didn’t make the content of the class any easier for me to grasp. Many of my
fellow classmates were religion majors in college. They were already fluent in
the language of theology, while I was still trying to learn my theological ABCs.
The class was intimidating in general. But when we were given a big assignment
to compare and contrast Karl Barth and Gustavo Gutierrez, two leading
theologians and their particular branches of theological thought, the
intimidation became specific.
Dr. Dawe told us that most people
would choose to write a paper on this, but he also told us that he would accept
more creative approaches as well. I chose both ways. I realized that if I were
going to understand the differences, I would need to see them. So, I created a
collage. I went through magazines and found pictures that I thought represented
Barth and pictures that represented Gutierrez and I laid them out on a poster
board, Barth on one side and Guttirez on the other. When I could see the
differences, then I could write my paper.
In preparing for this sermon, I’ve
tried to create a mental collage like the one I did for theology. I picture one
side labeled as Caesar and one side labeled God. What belongs to Caesar? What
belongs to God? Who gets what? On the surface, this might seem like an easy
exercise. Caesar should have very little if anything. Maybe some money and
taxes. God should have everything else because everything belongs to God. We
all belong to God. Thanks be to God. Alleluia. Amen. Yet I know it’s not that
simple, because no matter how much I try to make clear boundaries and keep the
two categories separate, Caesar is everywhere. Nothing is as clean cut and
simple as we might like it to be.
On the surface this passage is about
taxation. You’ve heard the expression that the enemy of my enemy is my friend.
That aphorism is here at the beginning of our passage. The Pharisees and the
Herodians may not have been enemies, but they were definitely not friends. They
did not work together. They usually stood in opposition to the other. On paper,
the Pharisees, as the religious leaders, were against collaborating with the
Roman government. They believed in the authority of God alone. They were
proponents and keepers of the Law, which took precedence over any other human-made
law. The Herodians, as their name suggests, cooperated with the Roman
government. It was safer and more expedient to be on the side of might, even if
might was not necessarily right.
But neither group liked Jesus, and
they didn’t like how he influenced the people and undermined their authority. They
did not appreciate the grave danger that he put all of them in. So, the enemy
of my enemy is my friend, which means that it would be better for all of them to
unite forces and get rid of this guy? That is their true motivation in this
story. Get rid of Jesus by whatever means necessary, and they come together
with a question intended to do just that.
The Pharisees sent their disciples
along with the Herodians to ask Jesus a question about taxes. They begin with
flattery.
“Teacher, we know that you are sincere,
and teach the way of God in accordance with truth, and show deference to no
one; for you do not regard people with partiality. Tell us, then, what you
think. Is it lawful to pay taxes to the emperor, or not?”
Yeah. Right. Jesus saw through their
oozing adulation and named it – hypocrisy. Jesus was profoundly adept at taking
a question meant to trick and trap him and putting it back onto the questioner.
The Pharisees and the Herodians want to entrap him, because if he says that it
is lawful to pay taxes, the people will turn against him. If he says that it is
not lawful to pay taxes, then the Herodians can claim he is guilty of treason.
Jesus loses either way. But Jesus was not about to step into their trap. He
knows exactly what they’re doing.
Why
are you testing me, you hypocrites? Fine, you want to know about taxes. Here’s
your answer. Give me a coin. One of them handed him a denarius. He looked at
it, then asked,
“Whose head is this, and whose
title?” They replied, “It’s the emperor.”
Then there is your answer. Give to
the emperor what belongs to the emperor and give to God what belongs to God.
Over
and over again, Jesus’ words have been interpreted through the lens of
separation of church and state. If even Jesus implies that there is a dividing
line between them, then the two should be separated. Yet that kind of political
and religious separation is our modern understanding. I’m not, in any way,
stating that in our modern context church and state should not be separated.
But given the context and the culture of the time, I doubt that anyone
listening to Jesus or even the first hearers and readers of Matthew’s gospel
would have thought in those terms. Religious law was the law. There would have
been no separation between the two. But
that’s also why the empirical tax was so odious.
This
tax was the Roman census or the “head tax” that was instituted when Judea
became a Roman province. The tax was not only considered unfair, but it also
went against Torah. The land of Israel belonged to God alone. Since Caesar was
a usurper, paying the tax was considered an act of disobedience to God. Not
only would Caesar’s image have been on the denarius, but the inscription would
also have read something like, “In Caesar we trust.” Caesar was not just the
governing ruler; as emperor, he was, for all intents and purposes, a god. So
paying the Roman head tax meant that the Jewish people consistently broke the
first two commandments. They put another god before the Lord God, and they used
a coin that bore a graven image. When Jesus asked to see the coin, he was
asking those leaders what was in their wallet. How interesting that they could
produce this coin which went against the Law and he couldn’t? How interesting
that they could produce this particular coin in the temple? The hypocrisy of
that, of the religious leaders having a coin like in this in the holiest of
places, was not lost on Jesus.
Even
when this passage isn’t interpreted as a reason for separation of church and
state, it is used as a way for believers to find their way through a complex
world that is driven by money. Just give
to Caesar what is Caesar’s, and the rest goes to God. Sounds simple, doesn’t
it? But real life is a different beast altogether. We are, like it or not,
driven by money. You need a certain amount of money just to survive. If you
don’t have it, survival can be tough to say the least. Every week the church
gets requests for assistance with utilities and other expenses. The constancy
of need just to pay for the basics shows us how necessary having money is, and,
more importantly, what it means not to have it.
And
let’s be honest, the church is not immune to the demands of money. The session
is getting ready to put together the budget for 2027. Budgets are about money –
what we have and what we don’t. You saw the numbers last week about the
building expenses we’ve had in just a few months. This building requires money.
Our programs require money. You pay me to stand in this pulpit. And I need to
be paid. As much as I may wish that I didn’t need that, as much as I wish that
I could do this for free, I can’t. Because our family is also driven by money –
what we have and what we don’t.
If
Caesar in this passage is synonymous with money, then Caesar is everywhere.
That mental collage I tried to make has no easy, clear lines between Caesar and
God. Money is our reality, the same as it was for the people gathered around
Jesus.
Jesus
was not giving an answer that suggested that any of this was clear cut and
simple. I suspect that he understood the complexity of life then, just as he
would understand the complexity of life now. Because life is complex and this
is a complex issue, I don’t have any easy answers going forward. I don’t have a
ten-point list for how to render to Caesar what is Caesar’s and to God what is
God’s.
But
a commentary I read reminded me that if that coin bore the image of the
emperor, than what image do we bear? The answer is found in Genesis. We were
created in the image of God. We bear God’s likeness. We bear God’s fingerprint.
It may not be something that we can see with our eyes, but it’s there. And if
we bear God’s likeness, then everything we do, every decision we make, should
be done with that in mind.
Too
often, I find myself thinking, what requires my money and how much will be
leftover for God, for the church. I think that needs to be turned on its head.
Maybe the question I should be asking is, how does my faith direct my money?
How does my belief that we are all created in God’s image direct what I give,
how I spend, where I spend? How does my faith determine what I value?
These
are questions that cannot be asked just once. Every time I open my wallet, I must
ask the question, who gets what and why? We bear the image of God. We were
created in God’s likeness. We owe God everything. May we remember that when it
comes to money and everything else in this complicated, challenging world we
live in. We owe God everything. Thanks be to God.
Let
all of God’s children, created in God’s likeness, say, “Alleluia.”
Amen.