Divided Loyalties?
April 27
We see two efforts to trap Jesus in today’s Bible reading in Luke 20.
In the first, the scribes and chief priests sent spies to ask Jesus if the people should pay taxes to Caesar. Their hope, of course, was to trip him up before the Roman authorities, and have them do their dirty work for them. The Jewish leaders knew that they themselves didn’t have the authority to kill Jesus, except for blasphemy. But, if they could trap Him in any sort of Jewish rebellion to Roman law, then Jesus would be arrested for sedition—the very thing that landed Barabbas behind bars. (Barabbas, you’ll remember, is the man that the Jews would later demand to be released instead of Jesus. See Luke 23:18–19)
Not only were the Jewish leaders seeking to trap Jesus for speaking against Rome, but to turn public opinion against Him. Jesus’ popularity by this time was overwhelming. The Romans occupied the land of the Jewish people. If they could get Jesus to side with the Romans on taxation, then perhaps the people would think He was more devoted to Roman authority than Jewish authority. It was a clever plan, no doubt, one that these conspirators thought would be a no-win scenario for Jesus.
Per His normal response, however, the Lord outsmarted them. He demanded of them a denarius, a coin equivalent to a day’s wages. Some unknown soul tossed Him on. Now, on the denarius was the image of Caesar, the Roman Emperor. Jesus then, holding the coin up so all could see it, asked the crowd whose image was on the coin. Of course, the Jewish leaders identified Caesar’s image.
Now was the moment of truth: How would Jesus answer? Would He respond with a secular versus a sacred mindset? What a shock it must’ve been to them when He answered, “Well then, give to Caesar the things that are Caesar’s, and to God the things that are God’s.” (v. 25) Much to their dismay, the Master didn’t take an either/or position on giving taxes to the state as opposed to giving to God. He took a both/and position. Jesus recognized that God’s people have obligations both to civil authorities and to God. Confirming this idea, the apostle Paul in Romans 13:1–7 states that submission to God includes submission to civil authorities.
Application
About this time of year in the United States, most people aren’t happy with the IRS, especially those who owe them. No different than first-century Israel, the overwhelming majority of people don’t like being taxed.
Under the Old Covenant, God’s people were required to pay tithes to provide for the Levites, (Numbers 18:21) funding of religious festivals, (Deuteronomy 16:16–17) and to care for the poor. (Deuteronomy 14:28-29) In other words, under the Old Covenant, tithes were taxes, costing each family twenty to thirty percent of their income over a period of three years.
Under Roman rule, taxes funded the Roman Empire, including the Empire’s general operations, military, and public services, similar to the purposes of taxes in the United States. But tax rates in the Roman Empire could be as high as 60%.[1] In total then, many Jewish households paid well over their income in taxes! Aren’t you glad you don’t have to pay that much?
How much do you give to God, though? Of course, Christians are not under the Law, but under grace. There are no governmental priests, and there is no national “storehouse” where tithes are to be brought. So how much are Christians supposed to give?
Some, recognizing they aren’t required to give ten percent, give that amount simply because it’s easy to calculate. Unfortunately, many think that because they give ten percent, they don’t need to give more, which deeply affects other causes connected to the church, like local and international missions.
An important thought here to close: Paul said that those who sow sparingly will reap sparingly, and those who sow bountifully will reap bountifully. He then adds that God loves a cheerful giver. (2 Corinthians 9:6-7) We should be free then to give to God and His causes as His Spirit leads us, remembering that we can never outgive the Original Giver! On July 31, we’ll look at Paul’s discussion of giving.
[1] https://scripturecentral.org/archive/media/chart/taxes-judea
© Copyright 2026 Craig Beaman