Pay Taxes... or, Not?
Mark 12:13-17

Intro:
Good morning. I’d like to start with story about a reporter who was interviewing an old man on his 100th birthday. "What are you most proud of?" the reporter asked. "Well, " said the man, "I don't have an enemy in the world." "What a beautiful thought! How inspirational!" said the reporter. "Yep," added the centenarian, "outlived every last one of them." I suspect that some of us here, indeed even myself, can relate to that one. Yet is that how we are supposed to deal with an enemy?

There is another way of dealing with an enemy and that is make them your friend. However there is a third way that we often see in the world and that is what we might call an alliance. People with very diverse views may find themselves drawn together by mutual opposition to another view. The only thing these new allies have in common is their common dislike, or hatred, for this other view. We see this in elections in the US and in Parliamentary systems we see this in the forming of coalitions.

Turn with me in your Bibles to Mark chapter 12. We see in this text that Jesus has angered the religious leaders of the Jews by His use of the parable of the wicked husbandmen. However, they feared the people and the interest which the people had in what Jesus said about them in the parable. Unfortunately, they stubbornly clung to their sinful ways and their fear that their power as the religious hierarchy would be taken from them.

The very next event which Mark records in his gospel gives us an illustration of the lengths to which enemies will go in order to discredit or destroy that which they oppose. We will see in the text for today, Mark 12:13-17, a coalition of the Pharisees and the Herodians... strange partners to be sure. Let’s take a look at Mark 12:13-17[NKJV] together. “13. Then they sent to Him some of the Pharisees and the Herodians, to catch Him in His words. 14. When they had come, they said to Him, "Teacher, we know that You are true, and care about no one; for You do not regard the person of men, but teach the way of God in truth. Is it lawful to pay taxes to Caesar, or not? 15. "Shall we pay, or shall we not pay?'' But He, knowing their hypocrisy, said to them, "Why do you test Me? Bring Me a denarius that I may see it.'' 16. So they brought it. And He said to them, "Whose image and inscription is this?'' And they said to Him, "Caesar's.'' 17. Then Jesus answered and said to them, "Render to Caesar the things that are Caesar's, and to God the things that are God's.'' And they marveled at Him.”
Let’s first consider verse 13. “Then they sent to Him some of the Pharisees and the Herodians, to catch Him in His words.”

I. UNLIKELY PARTNERS...
A. The Pharisees of course are fairly familiar to us.
1. They were a very rigid religious sect and they were the largest of the religious sects among the Jews.
2. Most of the scribes & Pharisees actively opposed Jesus during His public ministry. We find mention of the scribes and Pharisees repeatedly in the gospel records.
B. The Herodians, though we have mentioned them from time to time, are not as familiar to us...
1. Who are they? Primarily the Herodians represented a political party. They were in support of the Herodian dynasty. The Herodian Dynasty was a royal dynasty of Edomite descent, ruling the Herodian Kingdom under Herod the Great and later the Herodian Tetrarchy under his sons. This de facto kingship continued until the death of Agrippa II when Rome assumed full control. They were vassals of the Roman Empire and de facto supporters of Caesar.
2. As concerning religion, the Herodians as a group, were not particularly religious.
C. The Pharisees, being rigid religionist and nationalistic in view, would find it difficult to become allied with political party of the Herodians who supported Rome, Pharisees would not usually be allied with them because in the view of the Jews... Rome was the oppressor.
1. The Pharisees saw an opportunity to use the Herodians to accomplish goals they could not.
2. The Herodians had considerable influence with the Roman governor, Pontius Pilate. If they could just get Jesus to say something outlandish about civil authority and government then the Herodians would take that outlandish comment immediate to Pilate and they would be able to discredit Jesus.
D. We’re told that certain of the Herodians and some of the Pharisees came “...to catch him in his words”. That type of fishing for a comment which can be turned against some one still goes on today and is a big favorite in politics.
1. I would like us to look at the question which they ask Jesus. Let me suggest to you that when we consider this question that it might be, under other circumstances, a legitimate thing to consider. Should we pay taxes or not?
2. We realize though, that in this case the motives are twisted and there is absolutely no interest whatsoever in discovering the truth of the matter concerning paying taxes to the Roman Government.

II. In this question we are introduced to three things that should be familiar tactics to us today. We see THE FLATTERY, and THE QUESTION, and THE HYPOCRISY...
A. In my Bible in verse 14, I read this: “When they had come, they said to Him, "Teacher, we know that You are true, and care about no one; for You do not regard the person of men, but teach the way of God in truth...” Did you hear the flattery? I assume that they believe that if they flattered the Lord, they could disarm Him and He would give an answer they could use against Him. With flattery they sought to sweet-talk Jesus so to speak. Disarming the person you are interviewing is a time worn tactic.
1. Let’s examine this. They start with, “Master”, Not many of the scribes, or Pharisees or the Herodians for that matter would agree that Jesus was their Master. This was not an appropriate way for most of them to address Jesus. The use of the terms Master—was flattery.
2. They continued with commending Jesus for His impartiality among all men. His impartiality toward men. “You do not regard the person of men”. Indeed that’s the truth as we know.
3. Then they add this and oh, it drips with flattery. “but teach the way of God in truth”. They did not believe that, but they said it. You see these people want to catch Jesus off guard, to make Him think they are His friends. They’re there in the purest of motives.
4. There’s one more thing here that I want to mention. It’s found in Matthew 22:16. Matthew says; “And they sent to Him their disciples with the Herodians,”... Apparently what happened, the older, more established Pharisees decided to send some of their younger “members”, their disciples of the sect.
i. I read this incident in Matthew and a question comes to mind. Why in the world did they do that? Why did they not come and confront Jesus? I wonder if perhaps this is part of the disarming process. If we send young people to Jesus with a serious question He might see it as an opportunity to teach young men and He will be “disarmed” by their youth.
ii. Oh, they were cagey. Luke was more bold and in Luke 20:20 he says; “So they watched Him, and sent spies who pretended to be righteous, that they might seize on His words, in order to deliver Him to the power and the authority of the governor.” Luke just out-and-out called them “spies”.
5. The question they put to Jesus is; “Is it lawful to pay taxes to Caesar, or not?”
B. In Mark 12:14,15a - They sought to put Jesus on the “horns of a dilemma”. “... Is it lawful to pay taxes to Caesar, or not? "Shall we pay, or shall we not pay?...”
1. The paying of the Roman taxes was hated by most of the Judeans. I suppose I could ask us: How much do we enjoy writing a check to the US Treasury on April 15th or this year on the 17th? I do not enjoy the process, but it’s not a matter of my hating the government.
2. These people were nationalistic and hated the government represented by Caesar. Rome was the oppressor; in paying taxes they would be supporting the enemy of God’s chosen people! So the question, is it lawful to pay taxes to Caesar?
3. Here’s the issue. They thought they would catch Jesus in His words no matter which way He answered and here’s how they are going to do it. If He says they should be paying the Roman tax, the people, most of the people in Judea, would be offended.
4. If, because the tax was hated and in the hope of gaining sympathy among the people, He says not to pay the tax, then the Herodians would certainly go to tell Pilate about this man who was claiming to be a King and saying not to pay taxes to Caesar.
5. I have a strong suspicion that the Pharisees must have been filled with glee by the craftiness of such a question!
C. Then in Mark 12:15 we see that Jesus recognized the hypocrisy here. “He, knowing their hypocrisy, said to them, "Why do you test Me? Bring Me a denarius that I may see it.” Then in verse 16; “So they brought it. And He said to them, "Whose image and inscription is this?'' And they said to Him, "Caesar's.''” Notice He said: knowing their hypocrisy at verse 15.
1. In Luke’s gospel at verse 20 the NAS puts it this way; “So they watched Him, and sent spies who pretended to be righteous”.
2. In other words they are hypocrites. They are spies representing themselves to be righteous. A hypocrite is an actor. In fact the original word means an actor. It is descriptive of someone who acts like something or someone they are not. Jesus knew their hypocrisy. They represented themselves to be righteous and sincere, but Jesus knew better.
3. There are in my opinion few behaviors more repulsive than hypocrisy. Hypocrisy is deceitful and dishonest. Hypocrisy is around us all the time in the world. Our social media has become what some call a vast wasteland of people expressing themselves for effect and not for honesty. They are actors but not in any good sense though many try to excuse their activity as being the “devils advocate”, saying their actions are to expose error. I personally would not want to be considered an advocate of the devil and in this world I doubt he heeds one.
4. One thing I have learned is that unfortunately you and I are not always able to identify hypocrisy immediately. Some people are good actors, but Jesus knew! They came with this question dripping with flattery and Jesus knew their hypocrisy.

III. THE UNEXPECTED ANSWER... Jesus gives to them a very unexpected answer.
A. Mark 12:15-16 – “Bring Me a denarius that I may see it.” Jesus turns the focus from what He might say—to action on their part. They are now involved in the answering of the question. Next Jesus says; “Whose image and inscription is this?”
1. The coin they produced was a denarius, the standard Roman silver coin, variously translated as “penny” or “pence”. Since the reigning emperor was Tiberias Caesar we might expect that to be the image. You see, coinage was a sign of power. A King’s or emperor’s influence was measurable by the area in which his coins were considered valid currency.
2. The inscription might well have said this according to historians: “Tiberius Caesar Divi Augusti Filius Augustus Pontilex Maximum” (i.e. “Tiberias Caesar, the August son of the Divine Augustus”) Because a coin had the emperor's head and inscription on it, it was held, at least in some sense, to be his personal property. This is somewhat true today as well. Governments exercise control over their money and pass laws concerning its use.
3. Those having posed the question having or producing this coin as one they would use, proved in an object lesson that they were subject to Caesar, and thus to Rome!
4. "Whose image and inscription is this?'' And they said to Him, "Caesar's.'' The likeness of Caesar and his inscription identified the coin as his.
B. Mark 12:17 gives us Jesus’ answer to their question. “Then Jesus answered and said to them, "Render to Caesar the things that are Caesar's, and to God the things that are God's.'' And they marveled at Him.” - the answer they could not answer or use against him.
1. Jesus' answer therefore was, "By using the coinage of Tiberius you in any event recognize his political power. Apart from that, the coinage is his own because it has his name on it. By giving it to him you give him what is his own. Give it to him but remember that there is a sphere in life which belongs to God and not to Caesar."
2. His answer spoke to both civil and spiritual authority. In matters of the civil state, Jesus shows that it is proper and right and appropriate to pay taxes to the government that is providing benefits to you. Remember also that if the obligation to pay tax is legislated, we need to consider such things as 1 Peter 2:13 – “submit yourselves to every ordinance of man for the Lord's sake”. Also Romans 13:1-2 – “1. Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. 2. Therefore whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves.”
3. That’s what Jesus said. It is appropriate and right to pay taxes to the civil state which provides benefits to its citizens.
4. Let’s look at this from the other angle. We know whose image was probably on the coin, but whose image is imprinted on us? Interesting question. Let’s look at the answer. Turn to; Genesis 1:27 “So God created man in His own image; in the image of God He created him; male and female He created them.” Whose image? God’s image.
5. Let me ask again: If we take a coin out of our pocket we can tell what country it represents, but we need to know whose image is stamped on us. The Bible says that the image of God is stamped on us. Listen to this one more time. Render unto Caesar the things that are Caesar’s and unto God the things that are His! These words at one and the same time assert the rights of the state and the liberty of conscience.
6. We pay our taxes. We pay our income taxes by what we call “tax day” in April or we might get an extension. We do it because it is legal and right. The other side of that coin is that if we don’t do it we might find ourselves in trouble with the Internal Revenue Service. None of us want that. As much as I might not like it, I have to write those checks.
i. I know that it is right and appropriate to do it, but again... if I do that I render to the government that which is the governments. Now I must consider, am I rendering to God that which is God’s? God’s image is stamped on us. If we are not living as we should live before God then we are rebels. We are living an illegal life before God.
ii. Again we need to understand, whose image is stamped on us. Render unto Caesar the things that are Caesar’s—Yes! Folks, the greater lesson here is—render to God the things that are God’s by the way we live our life. When civil authority and spiritual authority are not in conflict, this is always the rule. The inevitable conclusion is that, if the state remains within its proper boundaries and makes its proper demands, the individual must give it their loyalty and their service; but in the last analysis both state and man belong to God, and therefore, should their claims conflict, loyalty to God comes first. It also remains true, that, in all ordinary circumstances, a person's Christianity should make them the better citizen.
iii. There’s one more thing to be said here and that is Jesus never taught civil disobedience! In the 1960’s there was a lot said about civil disobedience. People tried to accomplish their goals by civil disobedience. You’ll remember that if you’re old enough. There were some well respected people who were teaching that. Jesus never taught any such thing yet some people have said that He did. What Jesus taught was to render that which was Caesar’s unto Caesar. You are to obey the laws of the land. Render the things that are God’s to God.
C. I’m going to look now at Luke 20:26. It’s the conclusion of the incident in Luke’s record, He records; “But they could not catch Him in His words in the presence of the people. And they marveled at His answer and kept silent.” By His answer to their question Jesus ruined their opportunity to discredit Him. How amazing was Jesus in the way He could respond to people—They marveled at Him.
1. I want to call attention to one more thing in Luke. This time in Luke 23:1,2 listen to what is said here. This is part of the trial situation of Jesus. “1. Then the whole multitude of them arose and led Him to Pilate. 2. And they began to accuse Him, saying, "We found this fellow perverting the nation, and forbidding to pay taxes to Caesar, saying that He Himself is Christ, a King.''”
2. You hear the lie? It wasn’t many days before that Jesus said render to Caesar the things that are Caesar’s. Pay your taxes. We see here clearly that in order to accomplish their intent, it doesn’t matter whether they lie or not. “He forbade us to pay our taxes” is what they say. Folks, see the length which people will go to discredit or destroy their enemies? No shame, no fear. Only an outright lie.
3. It doesn’t matter whether it’s a lie as long as it accomplishes the purpose I want to accomplish, so I’ll tell the lie. I’ll bear false witness. It doesn’t matter because my opinions are so much more important than yours. How very sad that humans can and do stoop to these depths.
4. Listen, folks, truth has a way of prevailing over time. What we need to learn is to live our lives depending on truth and truthfulness. It’s the only right way. On this occasion Jesus taught a lesson about the responsibility of the people to the secular government. He identified that the paying of taxes was right and appropriate to the government that provides benefits to its citizens. The much larger question, as I read these verses is this: Are we rendering to God, are we really rendering to God, the things that are His?

Conclusion:
Please do not ever forget, as certainly as Caesar’s image was stamped on that coin proving that it was his, God’s image is stamped on you proving that you are His. The assertion that we are made in God's image shows each of us our true dignity and worth. As God's image-bearer, a person merits infinite respect. God's claims on us must be taken with total seriousness. No human being should ever be thought of as simply a cog in a machine, or mere means to an end.

Being made in God’s image also points to each person’s true destiny. Our Maker so designed us that our nature finds final satisfaction and fulfillment only in a relationship of responsive Godlikeness—which means, precisely, that state of correspondence between our acts and God's will—which we call obedience.

Being in God’s image also confirms the genuineness of each person’s freedom. Experience tells us that we are free, in the sense that we make real choices between alternatives and could have chosen differently, and scripture agrees.

Let me ask, do you by your life give testimony to the fact you are made in God’s image? We are going to sing the invitation song that was announced. Perhaps there are those in this assembly who need the opportunity of this song to make a response in a public way. Perhaps someone needs to put on Christ in baptism, or perhaps as a Christian to seek the prayers of brothers and sisters. Whatever your need may be, we invite you to come while we stand and while we sing.

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# 78 Hark The Gentile Voice
Sermon based on Cecil A. Hutson, 22 June 2008