Introduction: We are in a place in Mark's gospel where the hostility towards Jesus is reaching its peak. Soon, the religious leaders will conspire with the Roman authorities to put Christ to death. But these leaders and authorities feel a need to build their case against Jesus, and in the final week before his death, that's precisely what they set out to do.

13 And they sent to him some of the Pharisees and some of the Herodians, to trap him in his talk. 14 And they came and said to him, "Teacher, we know that you are true and do not care about anyone's opinion. For you are not swayed by appearances, but truly teach the way of God. Is it lawful to pay taxes to Caesar, or not? Should we pay them, or should we not?"

The Pharisees and Herodians, and Their Intention

The Pharisees, for their part, were against the Roman government.
On the other hand, the Herodians had joined themselves to the political power of Rome.
So these two groups came to challenge Jesus about Rome's taxation of Israel. And they weren't looking for Jesus to become the arbiter of their debate.
They came to trap him in his talk (13). Luke's gospel says, "they watched him and sent spies, who pretended to be sincere " (Luke 20:20).

"Those who seek my life lay their snares; those who seek my hurt speak of ruin and meditate treachery all day long." (Psalm 38:12, ESV)

Flattery

When they came to Jesus, they began with flattery. They told Jesus he was a man of integrity -- we know that you are true (14). They told Jesus he was an independent thinker -- You do not care about anyone's opinion (14). They told Jesus he was impartial in his thinking -- You are not swayed by appearances (14). And they told Jesus he was incorruptible in his teaching -- You truly teach the way of God (14).

Now, all this was true, but they did not believe these things about Jesus. They said them to him in an attempt to manipulate him into a foolish answer.
But it couldn't work on Jesus.
However, we are not so strong. If we aren't careful, we can fall into the trap the Pharisees and Herodians set for Jesus.

The Issue: Taxes to Caesar

So, with the trap set, the Pharisees and Herodians asked their question: Is it lawful to pay taxes to Caesar, or not? Should we pay them, or should we not? (14)
They weren't asking, What's Roman law? Does it require taxation? No, they were asking about God's law. Was it lawful for the people of Israel, the covenant community of God, the household of faith, the offspring of Abraham, Isaac, and Jacob, to pay taxes to a foreign power?
Their attempt was to put Jesus on the horns of a dilemma. If he affirmed taxation, the masses would be mad at him. If he rebelled against taxation, Rome would be forced to deal with him as they dealt with other threats to their authority.

15 But, knowing their hypocrisy, he said to them, "Why put me to the test? Bring me a denarius and let me look at it." 16 And they brought one. And he said to them, "Whose likeness and inscription is this?" They said to him, "Caesar's."

Jesus Was Alert

Jesus was not about to be overtaken by their underhanded questions.
- Mark tells us he knew their hypocrisy (15).
- John tells us Jesus distanced himself from hype and phony praise because he himself knew what was in man (John 2:25).

The Denarius

In response to their test, Jesus told them to bring him a denarius so he could inspect it (15). Only then would he give his answer.
- They brought one to Jesus (16). It was an incriminating little event. They lived their daily lives with the coinage of Caesar. They traveled Roman roads. They traded on Roman routes. They lived in Roman society. And, here, they produced a Roman denarius.
- This revealed they were part of the system they denounced.

17 Jesus said to them, "Render to Caesar the things that are Caesar's, and to God the things that are God's." And they marveled at him.

Balance

Jesus produced a perfectly balanced response -- Give Caesar what belongs to him. This coin is made with his image impressed upon it. You are using his system, his infrastructure, so render to him what you must. But you are made with God's image impressed upon you. You are using his earth, and he made you. So render to him what is his due.
Jesus' answer distanced him from the Zealots on one side who promoted drastic measures to rebel against the governing authorities.
It also distanced him from the Herodians on the other side who'd been absorbed into Rome's system.
It was a way for Jesus to declare a third way -- You are part of Rome's kingdom, so be a good citizen and render to Caesar what belongs to him. But you are invited into a bigger kingdom, the kingdom of God, and you must give to God what belongs to him.

Render to Caesar

"My son, fear the Lord and the king, and do not join with those who do otherwise..." (Proverbs 24:21, ESV)

Romans 13:1–2 (ESV) — 1 Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. 2 Therefore whoever resists the authorities resists what God has appointed, and those who resist will incur judgment.

"Honor everyone. Love the brotherhood. Fear God. Honor the emperor." (1 Peter 2:17, ESV)

Render to God

But, while we honor Caesar, we must be careful to honor God. We are made in his image (Genesis 1:27). His seal is upon his people (2 Timothy 2:19).
So, while we must pay our taxes and follow governmental legislation, we must also be sure to give God his due. And we must certainly never obey the governing authorities at the expense of our allegiance to God.
I believe this is an important distinction for modern believers to remember. It is not hard to imagine days coming when our governmental authorities or nearly all major corporations mandate that people think and speak in a uniform and unbiblical ways.
Jesus never said giving Caesar his due would be easy. He was not concerned with any nation's governing documents. He was concerned with a more important document, the very word of God. And, according to Jesus, those Israelites were just fine in paying taxes to the distant powers of Rome, so long as they also gave God his due. It might be hard, but it was right.
So we are part of two kingdoms -- one imperfect and the other without error. Only the kingdom of God is led by a perfect individual: God himself. But we belong to both kingdoms -- our earthly and heavenly one.

Some Closing Convictions

With that in mind, as I close, what are some biblical commitments we can make as dual citizens?
- I will be a good citizen who lives in subjection to the governing authorities (Romans 13:1-7, 1 Peter 2:13-17). If allowed, I will engage in the political process and bring my biblical, Christian convictions to the ballot box. And I will serve my nation, knowing it will never be perfect like my heavenly kingdom, but still wanting its health and blessing.
- I will remember the borderless kingdom of God. Joseph served Egypt. Daniel served Babylon. And Jesus served all of humanity. So my ultimate hope is in Christ and his kingdom.
- I will obey the governmental authorities, but my worship is reserved for God alone. And I will go to God in prayer for the government, praying for those in authority, especially that they would allow the church to peacefully pursue its mission (1 Timothy 2:1-5).
- I will acknowledge that governmental authority comes from God (Romans 13:1-6, Genesis 9:1-6). Though imperfect, it is one of God's ways of controlling unchecked wickedness in the heart of man. Bad government is almost always better than no government.
- I will pay the taxes the government asks of me (though I will judiciously steward all my resources well and pay no more than required).
- And when the government tells me to behave in a way contrary to my biblical convictions, I will resist, do what the Bible commands, and deal with the consequences of breaking the law. This might take wisdom and tact, but I believe it can be done. [Adapted from Daniel L. Akin, Exalting Jesus In Mark]

Advent's Hope

Let me close with one last exhortation: don't let yourself fixate on the government.
Christmastime, Advent season, is a time for hope. For thousands of years, God's people have hoped in the coming of a figure who would right every wrong and repeal the deleterious effects of sin. He came -- that's what Christmas is about. And he will come again.
And when he comes:

Isaiah 9:6–7 (ESV) — 6 ...the government shall be upon his shoulder, and his name shall be called Wonderful Counselor, Mighty God, Everlasting Father, Prince of Peace. 7 Of the increase of his government and of peace there will be no end, on the throne of David and over his kingdom, to establish it and to uphold it with justice and with righteousness from this time forth and forevermore...