Caesar was the king of the Roman Empire. When the Pharisees asked Jesus that question, they are not seeking His opinion, but rather tempting Him. If Jesus said ones should pay tax, they could accuse Jesus for giving offerings to Caesar not to God before the Jews. If Jesus said not to pay tax, they would have an evident of Him not obeying the Roman Laws. So regardless how Jesus replied, they would be able to accuse Him. But Jesus was wise in saying, "give back to Caesar what is Caesar's, and to God what is God's."
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There are two main points in the response from Jesus. First, "give back to Caesar what is Caesar's." This means that we ought to fulfill our worldly responsibility, for the Lord did the very same. When Jesus wanted to get baptized, John the Baptist asked how He could baptize Jesus. But Jesus said, "It is proper for us to do this to fulfill all righteousness." The Lord never teaches us to avoid worldly responsibilities such as taxation or civic duty. In fact, we should fulfill our responsibilities in these areas, so that others can see the righteousness of God through us, if not, we are bringing shame to the name of the Lord.
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Second, "give to God what is God's." This means we should give God our hearts. God cares about whether we love Him much more than taxation. If we love God, He will teach us how to live our lives. When Peter had no money to pay tax, Jesus taught Him to go fishing, and He found money in the fish's mouth for tax. Dear brothers and sisters, do you give to God what is God's? Many times we excel at fulfilling our worldly responsibilities but forget about our spiritual responsibilities. When God asks us to tithe, are we doing it willingly? To give God 10% among all that He has given to us financially is a principle that He has determined. May the Lord give us a gentle heart to obey His commandment!
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