ESV Reformation Study Bible – Matt 22:17
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Matt 22:17

22:17 taxes. The hated poll tax symbolized submission to Rome. If Jesus simply advocated payment of the tax, He would alienate the people; if He encouraged nonpayment the Herodians would accuse Him of treason. Jesus’ answer turns the question to a deeper issue, ultimate allegiance to God. The coin bearing the image of Caesar belongs to him; human beings made in the image of God belong to God.