Mathew 22: 15–22
The Two Citizenships: God’s and Caesar’s
Introduction
This is the second challenge or attack by the leaders against Christ. The words “laid plans” indicate that the ruling body of the Jews, the Sanhedrin, held an official meeting. They plotted how they might deal with this man who was claiming to be the Messiah. They feared Christ, for He was gathering the loyalty of the people so strongly around Himself.
Their plot was to ask Him a question about a person’s citizenship. The question was supposed to “trap him in his words” (v. 15); that is, it was supposed to be impossible for Christ to answer without discrediting Himself either with the people or with the Roman authorities. If He discredited Himself with the people, they would react and desert Him; if He discredited Himself with the Romans, they would arrest Him. Christ is the Messiah, the Son of God Himself; therefore, He saw through their plot. Christ used the occasion to teach the truth about citizenship, a truth which was both astounding and earth-shaking to the people of that day — earth-shaking because the Jews believed that the loyalty of a citizen belonged only to God, and the rest of the world believed that loyalty belonged to the ruling monarch of their territory.
Christ astounded the world of His day by declaring there was an earthly, physical citizenship to which some things are to be given; and there was a spiritual, heavenly citizenship to which some things are to be given.
I. The false concepts of citizenship (vv. 15-16).
a. Religion is supreme: the Pharisees.
b. The state is supreme: the Herodians.
II. The sins common to the false concepts of citizenship (vv. 16-17).
a. Selfish ambition: leads to compromise.
b. Deception: leads to false flattery and destruction.
c. Closed-minded, obstinate unbelief: leads to rejection of the truth and self-condemnation.
III. The truth about citizenship: there are two citizenships (vv. 18-22).
a. Christ sees through false concepts and evil motives.
b. There is something which belongs to Caesar: an earthly citizenship.
c. There is something which belongs to God: a heavenly citizenship.
I. Mathew 22: 15–16 Citizenship
These two false concepts of citizenship are seen in the Pharisees and Herodians. However, it must be remembered, the world did not know the concepts were false until this experience.
1. The first false concept is that religion is supreme. This is seen in the view of the Pharisees (See Pharisees, Acts 23:8). They believed strongly in the heavenly world, so much so they believed that all obedience and loyalty were due God and God alone. In fact, all things on earth were due God. The state and all other power and authority were to be subject to religious rule. Therefore, they were strongly against paying taxes to a foreign king. Such was an infringement upon God’s right.
2. The second false concept is that the state is supreme. This is seen in the view of the Herodians (See Herodians, Mt. 22:16).
Picture the scene and how strange it was. The Pharisees held that religion was dominant over government, and they despised Roman authority and taxation. The Herodians held that government was dominant over religion; consequently, they would agree that taxes must be paid to Caesar rather than to God. The Herodians and the Pharisees were bitter enemies. To find them together was strange indeed, but their hatred of Jesus brought them together against One whom they considered a common enemy. (See Pharisees, Acts 23:8.)
Thought 1. The world’s concept of citizenship is still the same as it was in Christ’s day, despite His teaching. The vast majority of the world would be humanists and secularists, that is, worldly-minded citizens and unbelieving politicians. They would hold that the state is supreme. On the other hand, there would be some who would hold that religion is supreme and is to dominate the state. However, the position of religious supremacy is very difficult to practice in an educated and industrialized society. To a large degree, it can be held only theoretically.
1 Pet 1:24 For, “All men are like grass, and all their glory is like the flowers of the field; the grass withers and the flowers fall.”
Psa 49:17 For he will take nothing with him when he dies, his splendour will not descend with him.
Isa 5:14 Therefore the grave enlarges its appetite and opens its mouth without limit; into it will descend their nobles and masses with all their brawlers and revelers.
Isa 66:5 Hear the word of the Lord, you who tremble at his word: “Your brothers who hate you, and exclude you because of my name, have said, ‘Let the Lord be glorified, that we may see your joy!’ Yet they will be put to shame.”
Hosea 4:7 The more the priests increased, the more they sinned against me; they exchanged their Glory for something disgraceful.
Ezek 24:25 “And you, son of man, on the day I take away their stronghold, their joy and glory, the delight of their eyes, their heart’s desire, and their sons and daughters as well.”
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Acts 23: 8 Pharisees
The word means the separated ones. The Pharisees were strict religionists. Their religious sect arose about B.C. 175. A Syrian king, Antiochus Epiphanes, tried to stamp out the Jewish religion and replace it with Greek customs and practices. A number of Jewish men opposed this threat and determined among themselves to save the Jewish religion. They refused to practice Greek customs and dedicated themselves to practicing the Jewish law in the strictest sense. They felt that by carrying out every little detail of the Jewish law and by teaching others to do the same, they could save the Jewish religion and nation and keep it from dying out.
Several things should be noted.
1. They were the orthodox of their day — a sect or school of religious thought. They were organized solely for preserving the law and the Jewish religion. Thereby, they were to save the Jewish nation.
2. They were strict literalists. The Jewish law was expanded into thousands and thousands of little rules and regulations by the Scribes. These rules and regulations were known as the Scribal or Oral Law. More than fifty volumes or books were eventually needed to hold the regulations.
3. The Pharisees were a body of the most zealous religionists.
4. There were never many Pharisees — never more than 6,000. The strictness and demands of the sect were too hard for the common people.
5. They were in dead earnest — dedicated and zealous, self-denying and moral. No man could give his life to so desperate and restrictive a task unless he was totally genuine.
6. They were self-righteous, heartless and hypocritical (Lk. 18:9). They lacked any sense of need or sin (Lk. 7:39).
7. They were bitterly opposed to the Sadducees, hating and despising them, feeling that the Sadducees were traitors to the nation.
However, the Pharisees were forced to quietly cooperate with the Sadducees because the Sadducees were the primary ruling party of the nation.
8. They were the main opponents of Jesus Christ and were unsparing in their denunciation of Him. Their savage attacks were primarily for two reasons. First, He was not a graduate of any of their rabbinical schools, nor a member of any of their religious sects. Second, He attacked their rules and regulations which had been added to God’s law. ♠
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Mathew 22: 16 Herodians
The Herodians were not a religious party but a political party of Herod, the King of Galilee. They were supportive of Rome, compromising wherever they could in order to preserve their own power and influence. They had compromised to such a point that they gave some degree of consent to pagan temples. Religiously, they were mainly Sadducees who gave their first loyalty to the state. Thus, they opposed all Messianic claims because of the disturbance the claims caused among the people. They would agree that taxes must be paid to Caesar rather than to God. ♠
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II. Mathew 22: 16–17 False Concepts of Citizenship and Sin
There are sins that are often committed by those who hold false concepts of citizenship. Some of these sins are seen in the plot of the Pharisees and Herodians against Christ.
1. There is selfish ambition which often leads to compromise and intrigue. Nothing could have been more surprising than to see the Pharisees and Herodians working together. They stood diametrically opposed to one another. The Pharisees thought the Herodians no better than the heathen doomed for hell, yet they were seen working with the Herodians against Christ. What was it that brought them together? Selfish ambition. They feared the loss of their position, influence, power, wealth and security (See Mt. 12:1-8; Religionists, Mt. 12:10; See Mt. 15:1-20; Religionists and Tradition, Mt. 15:6-9. These notes will help considerably in understanding why the rulers feared Christ so much.) A man who lives for this world will become a bedfellow with almost anyone to protect his security. The degree or strange appearance of the compromise will seldom matter.
The depth of the sin in selfish ambition is also seen here. The primary plotters were religious leaders; and they were not only willing to plot evil, they were trying to cause a man, Christ Himself, to be put to death. Just how evil government and religion can be in their ambition is clearly seen in this passage.
2. There is deception which usually leads to flattery and destruction. The deception is seen in two facts.
a. Deception is seen in that the Pharisees themselves did not go to Christ. They sent “their disciples along with the Herodians.” The disciples were learners or students who would actually be seeking the answer to such a question themselves. The Herodians were along to give the appearance that the disciples had asked them first, but the disciples were not satisfied with their answer. It would seem that the disciples of the Pharisees wanted to know what Christ, One who claimed to be the Messiah, would answer. Thus, Christ would think the question was the legitimate question of a student, never suspecting a plot to entrap Him.
b. Deception, the lowest kind of deception, is seen in the words of flattery which were used in approaching Christ.
=> “Teacher...
=> “We know you are a man of integrity...
=> “And that you teach the way of God in accordance with the truth...
=> “You aren’t swayed by men...
=> “...because you pay no attention to who they are.”
Note that everything they said about Christ was true.
=> He was Teacher: a rabbi, a teacher. He was even more: He was the Master and Lord of the universe.
=> He was a man of integrity: a teacher from God. (Contrast their hypocritical approach with the sincerity of Nicodemus, Jn. 3:2.)
=> He did teach the way of God: how a man is to live and behave if he wishes to please God.
=> He did not care what men said about Him: it did not influence Him or His action.
=> He did not pay attention to who men were: show partiality or favouritism.
The problem is that they did not mean what they were professing not in their hearts. What they were professing about Him was coming from an evil motive. They wanted to use Him and to secure their own selfish purposes. In the end they were successful; they were able to do what they were plotting and to have Him destroyed. As always, deception destroys that which is truthful and strong and lovely.
Job 15:5 Your sin prompts your mouth; you adopt the tongue of the crafty.
Psa 5:9 Not a word from their mouth can be trusted; their heart is filled with destruction. Their throat is an open grave; with their tongue they speak deceit.
Prov 12:3 A man cannot be established through wickedness, but the righteous cannot be uprooted.
Prov 29:5 Whoever flatters his neighbour is spreading a net for his feet.
3. There is closed-mindedness and obstinate unbelief which leads to rejection of the truth and self-condemnation. The question asked of Christ was simple: “Is it right to pay taxes to Caesar or not?”
=> The Pharisees, sincere Jewish religionists, would shout. “No.”
=> The Herodians (and those securing position and wealth by Roman rule) would say, “Yes.”
Standing there, the questioners thought they had entrapped Christ. If He said, “No, taxes should not be paid to Caesar,” then the authorities would arrest and remove Him. The people would then know that His claim to Messiahship was false.
If He said, “Yes, taxes should be paid to Caesar,” then He would be denying the Sovereignty of God; and the people, who strongly opposed Roman rule and taxes, would rise up against Him. Both the Pharisees and Herodians were closed-minded. They saw nothing beyond themselves and the threat to their position and wealth. They were steeped in obstinate unbelief. Thus, they rejected the truth; and, as results from all rejection of the truth, they condemned themselves (Jn. 3:18-21).
Thought 1. Selfish ambition can, and too often does, penetrate the very heart of those who are called to serve. The halls of government and the sanctity of religion are not exempt. Regardless of who a man is, he can crave and be corrupted by position, influence, power, wealth and security.
Thought 2. Too many will compromise anything to hang on to their earthly possessions.
Thought 3. Any man who loves the things of this world will turn away from Jesus, and any man who feels threatened by Jesus and His claims will react against Jesus (1 Jn. 2:15-16).
Thought 4. Note the testimony Jesus had even among His enemies. He was true, teaching the way of God, self-denying and courageous, and completely impartial toward others. Knowing and professing the truth about Jesus is not enough. Those who opposed Christ knew the truth about Him. They were just not willing to surrender to the truth.
Thought 5. Obstinate unbelief, pride and haughtiness will cause us to be condemned by the Lord. (See Beelzebub, Satan, Mt. 12:24; and Mt. 12:31-32 for their obstinate unbelief.)
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Mathew 22: 17 Tribute – Tax
The tax asked about is the poll tax. It was a tax that had to be paid by every person between the ages of twelve or fourteen to sixty-five. The poll tax amounted to about one day’s wage in that time (See Revenue, Tax, Rom. 13:6). ♠
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III. Mathew 22: 18–22 True Concepts of Citizenship
The truth about citizenship. A man has two citizenships. A man is a citizen of this world; this is clearly evident. Therefore, he owes to the earthly powers what belongs to them. But a man is also a citizen of heaven, of the spiritual world; therefore, he owes to God what belongs to Him. Note three things.
1. Christ saw through the false concepts of these men. He was the Son of God, so He naturally knew that they held a false concept of citizenship. Moreover, as the Son of God, He also saw that they had an evil motive.
Christ was pointed and forceful: “You hypocrites, why are you trying to trap me?” He knew their hearts...
• their selfish ambition with every act of compromise and intrigue.
• their deception with all the flattery and destructive poison of their tongues.
• their closed-mindedness and obstinate unbelief that led them to reject Him and to condemn themselves.
Note the words “their evil intent” and “you hypocrites” (v. 18). They were evil and they were hypocrites. They were pretending something that was not so.
=> They were pretending to be something they were not.
=> They were pretending to seek the truth when they were not really after the truth.
=> They were pretending to honour Him when they really did not.
2. There is something which belongs to Caesar: an earthly citizenship. Christ was brilliant and brief as He dealt with the Pharisees and their false concept of citizenship. “Show me the coin used for paying the tax...Whose portrait is this? And whose inscription?” He simply asked. Note two things.
a. He forced the Pharisees (religion is supreme concept) to admit that some things belonged to an earthly power. The portrait was Caesar’s; the inscription was Caesar’s; and the coin had been made or coined by Caesar’s government. Therefore, the coin was Caesar’s if Caesar said it was due him. The point was clear: since the religionists, as citizens, used what was owned and provided by Caesar, then they owed to Caesar what was due him. Christ said strikingly, “Give to Caesar what is Caesar’s.”
b. He revealed a very important truth for believers of all time: they have a double citizenship. They are citizens of heaven, yes, but they are also citizens of this world. They have an obligation to the government under which they live. They receive the benefits of government just as the worldly-minded do: for example, roads, sewage, water, protection, public transportation, and on and on. Therefore, believers are to pay their due share. (See Note Rom. l3:l-7, for citizenship.)
Rom 13:1 Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God.
Mat 17:27 “But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.”
Titus 3:1 Remind the people to be subject to rulers and authorities, to be obedient, to be ready to do whatever is good.
1 Pet 2:13-15 Submit yourselves for the Lord’s sake to every authority instituted among men: whether to the king, as the supreme authority, or to governors, who are sent by him to punish those who do wrong and to commend those who do right. For it is God’s will that by doing good you should silence the ignorant talk of foolish men. (see 1 Pet. 2:17)
Ezra 7:26 Whoever does not obey the law of your God and the law of the king must surely be punished by death, banishment, confiscation of property or imprisonment.
Eccl 8:2 Obey the king’s command, I say, because you took an oath before God.
3. There is something which belongs to God: a heavenly citizenship. Christ was just as brilliant in dealing with the Herodians and their false concept of citizenship as He had been with the Pharisees. The Herodians not only subjected religion to the state, but they were worldly minded and denied much of the supernatural, including life after death and the spiritual dimension of being. Note two things.
a. Christ declared unequivocally to the Herodians: there is a spiritual world. God is; God exists, and there are some things which belong to God. “Give to God what is God’s.” Again, the point is clear. Since the Herodians (the state is supreme concept) as citizens of the world and of life itself, used what was owned and provided by God, then they owed God what was due Him.
b. Christ revealed a very important truth to all men. They are beings of God as well as of this world, spiritual as well as physical beings. Therefore, they are responsible to live as citizens of God as well as citizens of this world. All men have received much from God:
=> life that was made to exist with God forever; therefore man owes God his life.
=> a spirit that can be “born again” and live a self-denying life of love, joy and peace for the sake of all men everywhere (Gal. 5:22-23).
=> a mind and body that have the power to enjoy the aesthetic beauty of the earth, learning to reason and produce for the betterment and service of all mankind.
All men receive these benefits and many more from God. Therefore, they are to pay their due share to God.
Mat 6:33 But seek first his kingdom and his righteousness, and all these things will be given to you as well.
Luke 9:23 Then he said to them all: “If anyone would come after me, he must deny himself and take up his cross daily and follow me.”
Rom 12:1-2 Therefore, I urge you, brothers, in view of God’s mercy, to offer your bodies as living sacrifices, holy and pleasing to God — this is your spiritual act of worship. Do not conform any longer to the pattern of this world, but be transformed by the renewing of your mind. Then you will be able to test and approve what God’s will is — his good, pleasing and perfect will.
1 Cor 6:19-20 Do you not know that your body is a temple of the Holy Spirit, who is in you, whom you have received from God? You are not your own; you were bought at a price. Therefore honour God with your body.
Exo 23:25 Worship the Lord your God, and his blessing will be on your food and water. I will take away sickness from among you.
Deu 8:18 But remember the Lord your God, for it is he who gives you the ability to produce wealth, and so confirms his covenant, which he swore to your forefathers, as it is today.
Deu 11:13-15 So if you faithfully obey the commands I am giving you today — to love the Lord your God and to serve him with all your heart and with all your soul — then I will send rain on your land in its season, both autumn and spring rains, so that you may gather in your grain, new wine and oil. I will provide grass in the fields for your cattle, and you will eat and be satisfied.
Thought 1. The truth that Christ covers in this passage is just what He says: there are two citizenships — an earthly and a heavenly citizenship. A man is to be a good citizen of both.
1 Pet 2:17 Show proper respect to everyone: Love the brotherhood of believers, fear God, honour the king. ♣
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Latin · Twenty-Ninth Sunday in Ordinary Time
11 October 2026