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Matthew 22:15-22 (Paying taxes)

INTRODUCTION: Our message series is called Jesus in Jerusalem, and in this series we are studying the final week of Jesus’ life before he went to the cross.

We are in a section of Scripture that presents a series of contrasts and conflicts. So far, we have looked at the contrast between what you say and what you do, the contrast between the kingdom taken and the kingdom given and the contrast between the many invited and the few who are chosen. Today’s passage presents a new contrast, the contrast between God and Caesar, or God and government.

And throughout all these passages the conflict between Jesus and the religious leaders continues to grow, a conflict that will eventually lead Jesus to the cross. (Read Matthew 22:19-22 and pray.)

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People often say, “If you don’t want to get into trouble, don’t talk about religion or politics.” Well, I must be feeling especially brave today, because this morning we are going to talk about both. The Pharisees are the ones who bring up the issue, but it is Jesus who gives us instruction about God and government and the relationship between the two.

Jesus has just told three parables against the religious leaders. Now they retaliate by trying to trap him with trick questions. And they are going to do this multiple times, taking turns as they go. As you may recall, they tried a more direct approach earlier when they confronted Jesus in the temple and straight up challenged his authority. That effort didn’t work out so well, and neither will these attempts at trickery. Pro-tip: when you go up against God, you always lose.

So, this is a passage about God and government because of the question the Pharisees ask and the answer Jesus gives them. But it is also a passage about flattery because of the way they approach Jesus and how they ask their question.

We don’t really think or talk about flattery much these days, but the Bible treats it as a serious sin, so we will spend some time on it this morning. There are actually two lessons for us about flattery in our passage: 1) avoid the sin of flattery, and 2) beware the sin of flattery.

I. Avoid the sin of flattery (15-17)

So, let’s begin with the first of these lessons: avoid the sin of flattery. Look at verses 15-17 with me:

Then the Pharisees went out and laid plans to trap him in his words. 16 They sent their disciples to him along with the Herodians. “Teacher,” they said, “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. 17 Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?” (Matthew 22:15-17)

As we mentioned earlier, the religious leaders take turns approaching Jesus with various trick questions in this section. So first up are the Pharisees. They send some of their disciples along with the Herodians to him with their question: is it right to pay taxes to Caesar or not?

It’s a loaded question. They figure no matter how Jesus answers they’ve got him. If he answers no, they can report him to the Romans for sedition or treason. If he answers yes, they can brand him as a friend of the Romans and a traitor to the Jewish people. The Herodians are on the side of the Romans, and the Pharisees are on the side of the Jews, so this is the perfect team they have sent out to ask the question.

But notice how they approach Jesus with this question. They don’t just go straight up and ask him. They begin with flattery. They call him “Teacher.” They tell him, “We know you are a man of integrity and that you teach the way of God in accordance with the truth.” They tell him, “We know you aren’t swayed by men, because you pay no attention to who they are.” They tell him, “We want to know your opinion on this.”

Now, Jesus is a teacher. He is a man of integrity. He does teach the way of God in accordance with the truth. He is not swayed by other people’s opinions. So, all these things they say about Jesus are true. But their motives in saying them are wrong. They don’t believe this themselves. They don’t really want Jesus’ opinion on this question. Instead, they are trying to trap him in his words. This is a textbook example of what the Bible means by the sin of flattery.

   A. The flatterer is insincere
      – Psalm 12:1-2, 55:21, 62:4

The Bible tells us we should avoid the sin of flattery for several reasons. First of all, we should avoid the sin of flattery because the flatterer is insincere.

We read in Psalm 12: “Help, Lord, for the godly are no more; the faithful have vanished from among men. 2 Everyone lies to his neighbor; their flattering lips speak with deception.” (Psalm 12:1-2) Psalm 55 describes the flatterer this way: “His speech is smooth as butter, yet war is in his heart; his words are more soothing than oil, yet they are drawn swords.” (Psalm 55:21) We read in Psalm 62:4: “They fully intend to topple him from his lofty place; they take delight in lies. With their mouths they bless, but in their hearts they curse.” (Psalm 62:4)

The Pharisees and the Herodians seem to be saying nice things about Jesus, but they are really speaking with deception. There words are smooth as butter, but war is in their hearts. With their mouths they bless, but in their hearts they curse. So, that’s the first reason we should avoid the sin of flattery. The flatterer is insincere.

   B. The flatterer plays on a person’s pride
      – Proverbs 16:18, 26:28

Another reason we should avoid the sin of flattery is because the flatterer plays on a person’s pride. Pride is often viewed as the deadliest of all sins. It was the sin that caused Satan to fall from heaven. It was the sin that caused Adam and Eve to fall in the garden. It is the sin that causes countless people to fall in the present every day.

So, when you flatter someone, you are not doing them any favors. Proverbs 16:18 says: “Pride goes before destruction, a haughty spirit before a fall.” (Proverbs 16:18) Proverbs 26:28 says: “A lying tongue hates those it hurts, and a flattering mouth works ruin.” (Proverbs 16:28) Why is flattery harmful to a person? Because you are playing on their pride which leads them into destruction.

   C. The flatterer seeks to gain something for themselves
      – 1 Thessalonians 2:5; Jude 16

A third reason we should avoid the sin of flattery is because the flatterer seeks to gain something for themselves. We read about certain flatterers in Jude 16: “They follow their own evil desires; they boast about themselves and flatter others for their own advantage.” (Jude 16) The apostle Paul associated the sin of flattery with the sin of greed. He writes in 1 Thessalonians 2:5: “You know we never used flattery, nor did we put on a mask to cover up greed – God is our witness.” (1 Thessalonians 2:5)

The dictionary defines flattery as “excessive and insincere praise, given especially to further one’s own interests.” There is always a selfish motive involved with flattery. The main difference between flattery and a compliment is who gets the benefit. When you sincerely compliment a person, they gain in the transaction. But when you flatter a person, you are trying to benefit yourself. That’s the third reasons we should avoid the sin of flattery. Flattery is selfish, because the flatterer seeks to gain something for themselves.

   D. God will judge the flatterer for their sin
      – Job 32:21-22; Proverbs 29:5-6

And then the final reason we should avoid the sin of flattery is simply that God will judge the flatterer for their sin. We read Elihu’s words in Job 32: “I will show partiality to no one, nor will I flatter any man; 22 for if I were skilled in flattery, my Maker would soon take me away.” (Job 32:21-22) Or again in Proverbs 29: “Whoever flatters his neighbor is spreading a net for his feet. 6 An evil man is snared by his own sin, but a righteous one can sing and be glad.” (Proverbs 29:5-6)

When you read the first part of that, it looks like the flatterer is spreading the net for the neighbor’s feet. But then you get to the second half and read that an evil man is snared by his own sin. And so, the flatterer is really spreading a net for his own feet. He may spread the net for his neighbor’s feet but ends up catching himself instead. This also is part of God’s judgment for sin.

And so, the Bible tells us we should avoid the sin of flattery for several reasons: 1) The flatterer is insincere. 2) The flatterer plays on a person’s pride. 3) The flatterer seeks to gain something for themselves. And 4) God will judge the flatterer for their sin.

II. Beware the sin of flattery (18-20)

But the Bible not only tells us we should avoid the sin of flattery. We should also beware the sin of flattery. Back to Jesus and the Pharisees, look at Matthew 22:18-20:

But Jesus, knowing their evil intent, said, “You hypocrites, why are you trying to trap me? 19 Show me the coin used for paying the tax.” They brought him a denarius, 20 and he asked them, “Whose portrait is this? And whose inscription?” (Matthew 22:18-20)

We should not only avoid committing the sin of flattery against others. We should also beware others committing the sin of flattery against us. The Bible tells us several things we can do here.

   A. Ask God to help you discern other people’s motives
      – Psalm 5:8-9; John 2:23-25

First of all, ask God to help you discern other people’s motives. Notice how Jesus immediately knew the Pharisees’ evil intentions. Now, we’re not Jesus, but we can still ask God to help us discern people’s motives.

We find a good example of this kind of prayer in Psalm 5: “Lead me, O Lord, in your righteousness because of my enemies – make straight your way before me. 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.” (Psalm 5:8-9)

Jesus knew better than to trust every good thing people said about him. We read in John 2: “Now while he was in Jerusalem at the Passover Feast, many people saw the miraculous signs he was doing and believed in his name. 24 But Jesus would not entrust himself to them, for he knew all men. 25 He did not need man’s testimony about man, for he knew what was in a man.” (John 2:23-25)

There’s an old blues song lyric that goes: “Some folks smile, they seem alright, until later you find out they were an angel of light.” (Larry Norman, “Watch What You’re Doing”) Beware the sin of flattery. Ask God to help you discern other people’s motives.

   B. Ask God to help you discern your own motives (don’t be manipulated by the sin of pride)
      – Psalm 19:12-13, 139:23-24

And then, secondly, ask God to help you discern your own motives. The Pharisees tried to manipulate Jesus by appealing to his sense of pride. Unfortunately for them, Jesus did not have any pride, and so their attempt at manipulation failed miserably.

Once again, we’re not Jesus, so we need to ask God to help us discern our own motives. There are several good prayers you can pray along this line from the book of Psalms. I love Psalm 19:12-13: “Who can discern his errors? Forgive my hidden faults. 13 Keep your servant also from willful sins; may they not rule over me. Then will I be blameless, innocent of great transgression.” (Psalm 19:12-13) Psalm 139:23-24 is real good too: “Search me, O God, and know my heart; test me and know my anxious thoughts. 24 See if there is any offensive way in me, and lead me in the way everlasting.” (Psalm 139:23-24)

Ask God to help you discern your own motives. Don’t let others manipulate you by giving into the sin of pride.

   C. Ask God to help you address people clearly and directly
      – Proverbs 27:5-6, 28:23; Ephesians 4:25<

Ask God to help you discern other people’s motives. Ask God to help you discern your own motives. And then, thirdly, ask God to help you address people clearly and directly.

Jesus didn’t waste any words with the Pharisees. He confronted them directly with their true motives. He called them hypocrites. He told them he knew they were trying to trap him. He didn’t hide from their question or try to sugarcoat his answer. In the same way we need to ask God to help us address people clearly and directly in love. That’s not easy to do, which is why we need to ask God to help us.

Proverbs 27:5-6 says: “Better is open rebuke than hidden love. 6 Wounds from a friend can be trusted, but an enemy multiplies kisses.” (Proverbs 27:5-6) Proverbs 28:23 says: “He who rebukes a man will in the end gain more favor than he who has a flattering tongue.” (Proverbs 28:23) Ephesians 4:25 instructs us: “Therefore each of you must put off falsehood and speak truthfully to his neighbor, for we are all members of one body.” (Ephesians 4:25)

Jesus spoke clearly and directly to the Pharisees. He told them, “Show me the coin used for paying the tax.” And then he asked them a direct question: “Whose portrait is this? And whose inscription?” Which leads us to our final discussion of God and government.

III. Know the proper limits and role of government (21-22)

In this final section of the passage Jesus answers their question about paying taxes to Caesar by clarifying the proper limits and role of government. We often struggle to find the right relationship between religion and politics, between God and government. Sometimes we make the mistake of bringing politics into the church. Sometimes the government makes the mistake of intruding on the church. Sometimes the church makes the mistake of trying to legislate what other people believe, when true Christian belief can never be forced. And then, of course, there is the whole question of morals and ethics and how do we as Christians influence government to act in good and godly ways on behalf of our community or nation.

Here in Jesus’ answer to the Pharisees, he clarifies for us the proper limits and role of government. When they brought him the denarius, Jesus asked them, “Whose portrait is this? And whose inscription?” We read their final exchange in verses 21-22:

“Caesar’s,” they replied. Then he said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.” 22 When they heard this, they were amazed. So they left him and went away. (Matthew 22:21-22)

This is a brilliant answer on Jesus’ part. Jesus didn’t fall into their trap of saying yes or no to the question of paying taxes. Instead, by using a brilliant but simple illustration, he helps us understand the right relationship between God and government.

The Bible tells us three main things about government. 1) God established government for our good. 2) You are to give everyone what you owe them (which includes paying your taxes!). And 3) You must obey God rather than man. So, let’s look at these three principles briefly in our time remaining.

   A. God established government for our good
      – Romans 13:1-4

First of all, God established government for our good. We read in Romans 13:1-4: “Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. 2 Consequently, he who rebels against the authority is rebelling against what God has instituted…. 3 Do you want to be free from fear of the one in authority? Then do what is right and he will commend you. 4 For he is God’s servant to do you good.” (Romans 13:1-4)

These verses tell us that God established government for our good. Now, that doesn’t mean that everything the government does is automatically good. We often joke that the most frightening words in the world are: “Hello! I’m from the government and I’m here to help.” And yet God really did establish government for our good. Imagine if there were no government. Imagine if there were no laws. Imagine if there were no systems in place to restrain sin and to work through issues of fairness and justice. Everything would be anarchy and chaos. God established government for our good.

   B. You are to give everyone what you owe them
      – Romans 13:6-7

And then, the second principle is this: you are to give everyone what you owe them. We read this in Romans 13:6-7: “This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing. 7 Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.” (Romans 13:6-7)

This is the point Jesus was making with the denarius. The Pharisees asked him if it was right to pay taxes to Caesar. He had them bring the denarius and asked them, “Whose portrait is this? And whose inscription?” Basically, he was asking: “Who issued this money? Who does it belong to?” “Caesar,” they replied. “Well, if it belongs to Caesar, then give it back! Give to Caesar what is Caesar’s, and give to God what is God’s.”

The coin was stamped with Caesar’s image showing it belonged to Caesar. We are created in God’s image showing we belong to God. The Bible says give everyone what you owe them. Well, you owe everything to God! You owe him your very life. You are created in God’s image which means you belong to God and you owe him everything. Just like Jesus told the Pharisees to give the denarius back to Caesar, you need to give yourself back to God!

   C. You must obey God rather than man
      – Acts 5:27-29

And then the third principle is this: you must obey God rather than man. God established government for your good and tells you to give everyone what you owe them. But God still comes first, and so when God and government disagree, you obey God rather than man.

This is what the apostles did in the book of Acts. The apostles had been arrested for teaching in Jesus’ name. We read in Acts 5: “Having brought the apostles, they made them appear before the Sanhedrin to be questioned by the high priest. 28 ‘We gave you strict orders not to teach in this name,’ he said…. 29 Peter and the other apostles replied: ‘We must obey God rather than men!’” (Acts 5:27-29)

This is a perfect example of what Jesus taught concerning God and government. Give to the government what you owe to the government. Give to God what you owe to God. You owe God your worship and obedience before your obedience to any earthly entity. It’s not that there are two separate realms, the sacred and the secular. God is sovereign over all realms. So that’s the third principle we learn from Jesus’ words here. You must obey God rather than man.

CONCLUSION: What do you owe the government this morning? Do you owe the government taxes? You should pay them. Do you owe the government your prayers? Then you need to pray. Do you owe the government respect? Then you need to respect your government leaders, even if you disagree with them (perhaps especially if you disagree with them).

What do you owe God this morning? Jesus died for you that you might live for him. Therefore, you owe him your life. You owe him your love and your worship. You him your loyalty and your obedience. You owe him your humble confession of sin and your desire to please and glorify and honor him first in your life. Everything you have comes from God. Therefore, you owe God everything.

And so, these are the lessons of our passage this morning. 1) Avoid the sin of flattery. 2) Beware the sin of flattery. 3) Know the proper role and limits of government. Glorify God by obeying the law, by paying your taxes, by praying for your leaders, by being a good citizen and by putting God first in all things. Or, as Jesus put it best: give to Caesar what is Caesar’s; give to God what is God’s.

© Ray Fowler

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