Footnotes

1. 22:15 The Pharisees: while Matthew retains the Marcan union of Pharisees and Herodians in this account, he clearly emphasizes the Pharisees’ part. They alone are mentioned here, and the Herodians are joined with them only in a prepositional phrase of Mt 22:16. Entrap him in speech: the question that they will pose is intended to force Jesus to take either a position contrary to that held by the majority of the people or one that will bring him into conflict with the Roman authorities.
2. 22:16 Herodians: see note on Mk 3:6. They would favor payment of the tax; the Pharisees did not.
3. 22:17 Is it lawful: the law to which they refer is the law of God.
4. 22:19 They handed him the Roman coin: their readiness in producing the money implies their use of it and their acceptance of the financial advantages of the Roman administration in Palestine.
5. 22:21 Caesar’s: the emperor Tiberius (A.D. 14–37). Repay to Caesar what belongs to Caesar: those who willingly use the coin that is Caesar’s should repay him in kind. The answer avoids taking sides in the question of the lawfulness of the tax. To God what belongs to God: Jesus raises the debate to a new level. Those who have hypocritically asked about tax in respect to its relation to the law of God should be concerned rather with repaying God with the good deeds that are his due; cf. Mt 21:41, 43.