Matthew 22:21

Render. Or, “give back.” The “tribute money” (see v. 19) then in common circulation bore Caesar’s image, and must therefore have been minted by him and belong to him. The fact that the Jews had the money in their possession and used it as legal tender was in itself evidence that they acknowledged, however grudgingly, Caesar’s authority and jurisdiction. Caesar therefore had a right to claim what was his.

Things which are Caesar’s. Herewith Jesus sets forth the fundamental principle that determines the Christian’s relationship to the state. He is not to ignore the just claims of the state upon him, because there are certain “things which are Caesar’s.”

Things that are God’s. God’s authority is supreme; therefore the Christian’s supreme loyalty belongs to God. The Christian cooperates with “the powers that be” because they are “ordained of God” (Rom. 13:1). Therefore, to pay tribute to Caesar cannot be contrary to the law of God, as the Pharisees claimed (see on Matt. 22:17). But there are certain “things” in which Caesar has no right to interfere (see on Acts 5:29). God’s jurisdiction is absolute and universal, Caesar’s subordinate and limited.