Mk 12:13-17
13Some Pharisees and Herodians [were sent to Jesus] to ensnare him in his speech. 14They came and said to him, “Teacher, we know that you are a truthful man and that you are not concerned with anyone’s opinion. You do not regard a person’s status but teach the way of God in accordance with the truth. Is it lawful to pay the census tax to Caesar or not? Should we pay or should we not pay?” 15Knowing their hypocrisy he said to them, “Why are you testing me? Bring me a denarius to look at.” 16They brought one to him and he said to them, “Whose image and inscription is this?” They replied to him, “Caesar’s.” 17So Jesus said to them, “Repay to Caesar what belongs to Caesar and to God what belongs to God.” They were utterly amazed at him.
CENSUS TAX: When Rome annexed Israel in 63 BC, the people were levied taxes, and one of the principal kinds was the tributum capitis, the “head tax” or the census tax. In Jesus’ time, the census tax required of every man, woman, and slave between ages of 12 and 65 was a denarius, or one day’s wage, per annum.
Taxation was a painful symbol of conquest and caused hatred for the Roman occupiers. This hatred was particularly intense in Judea and Jerusalem which were under direct Roman control.
The Pharisees have Jesus in a trap when they ask him whether it accords with the Torah to pay taxes to the Emperor or not. If Jesus says it is not lawful, he will anger the Roman officials. If he says it is, he will offend the ardent Jewish nationalists, including the Pharisees.
Jesus replies by asking for a coin that pays the census tax. In Jesus’ time, the denarius bore the image of the Emperor Tiberius with an inscription: “Tiberius Caesar, Augustus, son of the divine Augustus, high priest.” For the Pharisees, possession of this graven image is idolatrous. It would be shameful if they are caught possessing this coin. If a Herodian in the group produces the coin, the Pharisees are nonetheless shamed for having as allies the Herodians who are collaborators of the Romans.
Jesus replies: “Repay to Caesar what belongs to Caesar.” The tax is a necessary evil; it causes more trouble not to pay it. This is probably also the opinion of the Pharisees. But Jesus also adds: “Repay to God what belongs to God.” He implies that neither the Pharisees nor the Herodians are doing this because they are plotting against Jesus who teaches the way of God.