Matthew 22:15-22
"Render to  Caesar the things that are Caesar's, and to God the things that are  God's."
(Matthew 22:21)
After three parables where  Jesus confronts and condemns the religious leaders in the temple in  Jerusalem, we have three questions from these leaders back at him.
This  passage begins with the Pharisees plotting "how to entangle [or trap]  him in his talk," so they send their disciples along with "the  Herodians."  We don't know much about the Herodians, but they were  apparently friendly to Herod the Great.  In other words, they were in  some manner a "political" party among the Jews.
Their question  is prefaced with several positive, or flattering, statements or  compliments:  you are true, you teach the way of God truthfully, you  don't care about anyone's opinion, and you are not swayed by  appearances.  This last phrase is variously translated "you do not  regard the position of men" (RSV), "you do not regard people with  partiality" (NRSV), or "you do not play favorites" (NLT).  It's a phrase  that literally reads "you do not look at peoples' faces" but is  translated idiomatically, which is interesting because it ties in with  the trap and the answer.
The question to entrap Jesus is one  that brings politics into religion.  It casts another long shadow over  Jesus in the form of a cross - the preferred execution method of those  in power.  "Is it lawful to pay taxes to Caesar, or not?"
Jesus  asks for a coin, then asks whose image (likeness) or inscription is on  it.  He who does not show partiality or preference, who will not kiss up  to the emperor, does however look at faces.  I imagine him looking  intently in their faces during this encounter.  The word here for image  or likeness is ikon, the same word in the Greek version of the Hebrew  Bible in Genesis 1 when God says "let us make man in our image."  The  same as when Paul will later say that Jesus is the "image of the  invisible God" (Colossians 1:15).
So give to Caesar what bears  his image, and to God what bears God's image.  He is saying, on the one  hand, to go ahead and pay the tax, that it is in keeping with God's law  for their situation.  But on the other hand he is saying, Caesar is  God's also.  Every person bears God's image.  Even this tax, even  allegiance to or cooperation with the political powers that be, is all  subsumed under your allegiance to your Creator, Redeemer, and King.   There is a kingdom that trumps every other kingdom for our allegiance,  our loyalty, our money, our lives. 
Jesus is on his way to  paying that price - it will be much more than a denarius, or any amount  we'll send to the IRS.  It's closer to our fallen soldiers in  Afghanistan or Iraq, or a Martin Luther King or a Benizir Butto, except  infinitely more for both the weight of injustice he bore and the purity  of how he conducted his mission.  But it was just as political.
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