Luke 20:20-26 Commentary: The Tribute Question

This encounter takes place on Tuesday of Passion Week, often called the Day of Questions. Immediately before this, Jesus told the parable of the wicked tenants, which the chief priests and scribes understood as spoken against them (Luke 20:19). They wanted to arrest Him but feared the people. So they shifted tactics: from open confrontation to covert entrapment.

The spies were egkathetous (G1455), people sent in undercover, like secret agents set in ambush. The word appears only here in the New Testament, though Josephus uses it for hired informers. These spies “feigned themselves to be righteous” (hupokrinomenous), from the same root as “hypocrite.” The flattering opening, “Teacher, we know that you say and teach what is right”, was meant to put Jesus off guard, as Gill and Cambridge note.

The tax in question was the phoros (G5411), a direct tribute levied on persons and property by the Roman administration. It was deeply resented. The coin required to pay it, a denarius, bore the image and inscription of Emperor Tiberius. As Poole’s Annotations explain, “admission of a prince’s coin as current amongst a people was a testimony of their owning and subjection to such a prince.” The denarius itself was likely borrowed from money-changers in the temple courts, because devout Jews carried only Tyrian shekels. The question thus forced a choice between religious loyalty and political survival.

The supplied commentaries and lexical sources note no significant textual variants for Luke 20:20-26. The passage is stable across the manuscript tradition, with only minor differences in phrasing (e.g., some witnesses read tēn archēn kai tēn exousian without variation in meaning). The main interpretive questions concern vocabulary and historical context, not textual uncertainty.

From the early church through the Reformation, this passage has been a cornerstone of Christian political thought. Irenaeus and Tertullian appealed to it to defend both prayer for rulers and refusal to worship the emperor. Augustine used it to distinguish the earthly city from the City of God. In the medieval period, the “two swords” theory (spiritual and temporal authority) was often traced back to Jesus’ words. Luther and Calvin saw it as a basis for the doctrine of two kingdoms, God’s spiritual rule and civil government. During modern persecutions, Christians have cited the verse to defend civil obedience except where Caesar demands what belongs only to God. It remains a key text for discussions of religious freedom and conscientious objection, reminding believers that while they pay taxes and submit to laws, their total allegiance belongs to God alone.

Three-point outline

1. The Trap of Flattery and a Loaded Question, The spies pretended to be sincere, hoping Jesus would either alienate the crowd or incriminate Himself. Their opening praise was a tool, not an expression of faith.
2. The Wisdom That Pierces Pretense, Jesus perceived their panourgia (craftiness, unscrupulousness). He did not answer directly but asked for a coin. He made them declare that the image and inscription belonged to Caesar.
3. The Two Obligations, “Give back (apodote) to Caesar the things of Caesar, and to God the things of God.” The command acknowledges Caesar’s legitimate sphere but subordinates it to the ultimate claim of God.

Five-point outline

1. The Coalition, Pharisees and Herodians, normally enemies, united against a common threat (Mark 12:13).
2. The Cover, The spies feigned righteousness; their flattery was a veil for malice.
3. The Question, “Is it lawful to pay tax to Caesar or not?” A razor’s edge: yes loses the people, no loses freedom.
4. The Coin, By asking for a denarius, Jesus made them produce the evidence of their own participation in Caesar’s economy.
5. The Command, “Render therefore” (toinun apodote). The word apodidōmi means to give back what is owed. Both Caesar and God have legitimate claims, though God’s is absolute.

Illustration hooks

• A coworker asks a sly question about your faith in a meeting, framing it so either answer damages your position. You sense the trap but don’t have a quick reply, Jesus shows that a simple, unexpected question can reframe the whole conflict.
• You receive a tax refund but also know the government funds policies you oppose. Does paying tax mean endorsing those policies? The passage suggests a duty that is not the same as full approval.
• Someone posts a meme demanding you “pick a side: God or country.” Jesus refuses the false binary. He gives both their due, but leaves no doubt which loyalty is final.

Questions your congregation is asking

• Is it wrong to pay taxes to a government that does evil?
• How do we balance civic duties (paying tax, voting, military service) with our highest allegiance to God?
• What does “give to God what is God’s” mean about how we use our money and time?

Jesus faced a trap that tried to pit loyalty to God against participation in a worldly system. The spies thought they had cornered Him. His response not only escaped the trap but reframed the question entirely. As you discuss, notice how Jesus used the very object in question, the coin, to draw out a deeper truth about where ultimate loyalty belongs.

Discussion questions

1. Why did the religious leaders send spies disguised as sincere seekers? What does this tell you about their spiritual condition?
2. Read the flattering words in verse 21. When have you seen flattery used to manipulate or trap someone? How can believers guard against such manipulation?
3. Jesus “perceived their craftiness” (v.23). How did He see through them? What does this teach about His knowledge of the human heart?
4. The denarius carried Caesar’s image and name. What does the coin’s image tell us about the kind of claim Caesar had, and where does that claim come from?
5. Jesus says to “give to God the things that are God’s.” What things belong to God in a way that Caesar’s coin does not? How does that change your understanding of your time, talents, and treasures?
6. In a culture that demands total allegiance (to a nation, party, or cause), how can Christians live out the dual loyalty Jesus teaches without compromising their ultimate devotion?
7. How does this passage help you pray for government leaders, even those you disagree with, while holding fast to God’s sovereign rule?