The Sunday News
This day we continue on the important element of the Church and State as it comes to the issue of taxation. This is in line with the issue we began last week on the “Shekel of the Sanctuary.” We read the statement above as said by Jesus himself as he discussed the issue of taxation with his disciples. Jesus said this when Tiberius was the Caesar of Rome. He was a good administrator, but of course, he was not a Christian. He knew no Christian influence at all, since Christianity was born during his reign. So apparently Jesus was calling the Jews to render to a pagan Caesar some kind of honour. The whole saying goes like this: “Render to Caesar the things that are Caesar’s and to God the things that are God’s.” this is as it is quoted in the gospels of Mark and Matthew. (Matt. 22:20-22 and Mark 12:17.)
It is important to read more than just the statement quoted above. Some background is important as many scholars and believers are of the opinion that taxation is an evil process. There are some that say it is not right to give or pay taxes to an ungodly government. Jesus was then asked, “Tell us, therefore, what thinkest thou? Is it lawful to give tribute unto Caesar, or not?” Their question was simple, yet it introduced a delicate issue. Mark adds in his gospel account, “Shall we give, or shall we give not?” (12:15).
The key word is a Greek word translated “tribute” (kensos) and it is important in understanding the Pharisees’ question. It was borrowed from the Latin word census. The Romans counted all the citizens and made each of them pay a tribute tax. The Syriac Pasheda — an extrabiblical piece of literature — calls this tax “head money.” It was a poll tax, it was the same tax as that which our ancestors had in the early colonial days known as umthelo wekhanda.
The Romans imposed many taxes because they provided services to the Jewish people. They built aqueducts and streets. One of their great remaining architectural masterpieces in the Cesarean area is a great aqueduct. They offered the benefits of military protection through the pax Romana or “Roman peace.” Since they provided such services, they needed to receive financial compensation.
There were many examples of these taxes. The Romans required one tenth of the grain and one fifth of the wine and oil from the people. It could be given either in its original substance or transferred into money. There were business taxes which were imposed as goods were transported back and forth from city to city. Taxes were exacted at harbours, city gates, and major thoroughfares. That is probably what Matthew Levi was employed to do (Matt. 9:9) when Jesus called him. At that time all wage earners had to pay a one-percent income tax. Then there was the census tax where each individual annually paid a denarius, which was equivalent to one day’s wage. This is the tax referred to in Matthew 22:17.
This kind of taxation did not augur well with the Jewish people. They felt it was abuse because they saw themselves as answering to God alone. They thought of themselves as under a theocracy, ruled by God. When pagan Rome imposed exorbitant taxes, they feared their money was going to Rome and not to God.
The question was therefore a tricky one. If Jesus said they should pay the tax, the entire Jewish population would have been angry with Him. He would be considered anti-Jewish. However, the Pharisees did not believe He would instruct them to do that. They believed He spoke for God, and in spite of their dislike for Him, thought He would answer the question honestly and discredit Himself in the process.
They were sure the only thing He could say to them was not to pay the tax to Caesar. They assumed He would say it would be an offense to God to pay any money to a pagan government. But if He said that, He would be considered an insurrectionist. The Herodians would then report Him to the Romans. A riot would be inevitable and He would lose His life. The Pharisees were asking Jesus a very important question. There were many Zealots in the crowd who eagerly wanted a revolution.
“Then saith he unto them, Render, therefore, unto Caesar the things which are Caesar’s; and unto God, the things that are God’s.”
He was making clear an obligation to the government of the day. This brings me to the point we have to take as believers.
The Greek word translated “render” is apodidomi, which means “to pay back” or “to give back.” It refers to a debt or an obligation that is owed someone. It is not something you have a choice about. Jesus answers the Pharisees’ disciples by saying in effect, “Give Caesar’s money back to Caesar. He minted it. And since it belongs to his economy, give it back to him.”
When they posed the original question to Jesus (v. 17), they used a different word to describe the payment of taxes (Gk. dounai). They were saying, “Is it lawful to give taxes as a gift?” Their perspective was that they could do whatever they wanted to with their money. And if they did not want to give it, they did not have to. They considered paying their taxes to Rome as a gift they could choose — or not choose- to give. In answering their question however, Jesus said to give Caesar his money back. They weren’t giving him a gift, but what actually belonged to him. It was a debt that must be paid.
In Matthew 22:21, the Lord commands that taxes be paid to the government. Taxes are a debt owed to the government, regardless if it is an idolatrous, blasphemous government. The Lord said to pay taxes even to the government that was about to execute the Son of God! It is not a gift or a choice. It is an obligation for the benefits received. Caesar provided for the physical, social, and economic needs of the people and was entitled to receive due compensation.
In Romans 13:1-7 — Paul said, “Let every soul be subject unto the higher powers. For there is no power but of God; the powers that be are ordained of God. Whosoever, therefore, resisteth the power, resisteth the ordinance of God; and they that resist shall receive to themselves judgment. For rulers are not a terror to good works, but to the evil. Wilt thou, then, not be afraid of the power? Do that which is good, and thou shalt have praise of the same; for he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain; for he is the minister of God, an avenger to execute wrath upon him that doeth evil. Wherefore, ye must needs be subject, not only for wrath but also for conscience sake. For, for this cause pay ye tribute also; for they are God’s ministers, attending continually upon this very thing. Render, therefore, to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.”
All governments are an institution of God, as is marriage, the family, and the church. If you do not pay your taxes, you are resisting God and incur judgment on yourself. God ordains all governments for the preservation of society. It is a sin not to pay all your taxes. You are to submit to your government. Even though some governments are evil, they are better than no government at all because having no government leads to anarchy. The government is designed by God for the protection of the good and the punishment of the evil. And if you do what is right, you will fulfil the will of God. God has given the government the right to punish evil doers. Policemen, soldiers, and all those in authority stand in the place of God for the preservation of society.
Likewise, as verse six attests, you are also to pay your taxes. Zimra is one of God’s ministers. Dare not be selective and choose which taxes you want to pay. You need to pay them all.
In 1 Peter 2:13-17 Peter said, “Submit yourselves to every ordinance of man for the Lord’s sake, whether it be to the king, as supreme, or unto governors, as unto them that are sent by them for the punishment of evildoers, and for the praise of them that do well.” Shalom!
