Matthew 22:15–22

¹⁵Then the Pharisees went and plotted how to entangle him in his talk.

¹⁶And they sent their disciples to him, along with the Herodians, saying, "Teacher, we know that you are true and teach the way of God truthfully, and you do not care about anyone's opinion, for you are not swayed by appearances.

¹⁷Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?"

¹⁸But Jesus, aware of their malice, said, "Why put me to the test, you hypocrites?

¹⁹Show me the coin for the tax." And they brought him a denarius.

²⁰And Jesus said to them, "Whose likeness and inscription is this?"

²¹They said, "Caesar's." Then he said to them, "Therefore render to Caesar the things that are Caesar's, and to God the things that are God's."

²²When they heard it, they marveled. And they left him and went away.

Tension was mounting. The atmosphere was tense. The conflict between them was growing to the point of hatred. The debates were now becoming heated arguments. The opposition was becoming lethal. It wasn't just an argument any more. They were now getting together in little groups in the corners of the church. Private conversations were going on. Plans were being made. A plot was being developed. How are we going to get rid of this man? They were even bringing in support from other groups.

So that day in church the people were watching to see what would happen. The Pharisees together with the Herodians had a plan to trap Jesus. They would pose a yes or no question. If he said "yes" they would take him before the elders and charge him with heresy. If he said "no" he could be taken before the Roman courts and charged with insurrection. Either way Jesus would be gotten rid of.

They had the question all planned out. They were smooth. They began with flattery and tried to look like pious men with a serious question. "Is it lawful to pay taxes to the Roman Imperial Government which was oppressing the people of God." But Jesus knew their hearts. He knew what they were up to. "You hypocrites!" he responded. Though you are teachers in the church; though you are the leaders and elders and rulers of the church, you have rejected the one whom God has sent to you. You have rejected the messengers of God sent before and now you reject His very own Son. You shall have no part in God's kingdom.

The real reason Matthew's includes this incident in his Gospel is to show the increasing hostility toward Jesus. This is another step on the road to Calvary. The tension was mounting. The drama coming to its climax. Our Lord was just a few days from the cross. In Just a few days He would die for our salvation. His mission to pay for our sins and the sins of the whole world was about to be achieved.

Jesus responded to the question set before him. But He did not fall into their trap. He could not be accused by either party. When they heard it they marveled and just started fading back into the crowd. He had confounded them. Though these men meant to harm him; though they had thoroughly plotted out this trap, Jesus was at all times in control of the situation. Right up to the cross Jesus was in control. No one took his life; he gave his life for us. For He had come willingly to lay his life on the altar as the sacrifice for our sins. He gave his life as the ransom payment for our sin. He paid the debt that we owe to God; The debt of sin. He paid the debt we owe to Caesar; the debt of love and service to our neighbor. He paid our debts with his life.

So just what was this answer that confounded them? Was it legal according to the law of God to pay taxes to Rome?, they asked. "Show me a coin," he said. "The inscription on the coin was Caesar's. "Pay unto Caesar what is Caesar's and unto God what is God's," he said.

These people had not paid unto God what was God's. They also resisted the government and did not want to pay Caesar what was Caesar's. Jesus was telling them first of all that both kingdoms belong to God. The kingdom of this world as much as the kingdom of heaven are God's kingdoms and he reigns in both. We owe a debt to both kingdoms. First of all in the kingdom of God we owe our faith and worship. We owe obedience to his law and we owe complete love and trust to God. We are God's creatures. We belong to him as the vase belongs to the potter. He made us. He breathed life into us and he continues to daily sustain us in all our needs and provides us richly and daily with all that we need to support this body and life. He protects us from all danger and guards us and preserves us from all evil. He does this out of pure, fatherly, divine goodness and mercy, without any merit or worthiness in us. For all this, Luther says, "we ought to thank him, praise him, serve Him, and obey him." We owe him our fear, love and trust. His command is to love him with all our heart, mind and strength. That is the debt we owe him. Render unto God what is God's.

But, oh, how we fail in all this! How we often doubt his love and care. We so doubt that he takes care of us in all our needs that we fall into worry and despair. We look to the future with fear. We shake and tremble at the prospect that the economy or national security will fail and who is there to take care of us. We see ourselves getting older and weaker and wonder if we will someday have to be confined in a nursing home and worry about the thousand and one ways we could die and whether or not we will suffer long and so forth. We so few times turn to God in prayer and even less often we remember to thank him for all the things he does for us. Seldom do we offer him our service. We are stingy with offering our treasures for his glory and kingdom. We don't take his word seriously or hear, study and learn it as he commands. We think we have done our duty if we come to church once in a while. We go about our lives as if God didn't care what we did and we seldom look in his word to see what is His will and desire that we should do.

But the kingdom of the world is also God's kingdom. Give unto Caesar what is Caesar's. He commands us to love our neighbor as ourselves. This includes our patriotic duty as citizens of a community and nation. It includes our being good citizens, obeying the laws of the land, paying our taxes, serving our community and nation in public service and it includes being informed citizens so we can cast the proper vote. This is especially present in our minds as the elections near. By God's command to live our vocation as citizens we are to perform this civic duty of voting in the elections. We should speak out on issues of public policy and especially when these involve issues such as abortion. And, just as God has provided for our spiritual needs and eternal life through his grace on the cross, he provides for our daily bread through the orders he establishes in the world. We are to work to earn an honest living in order to have so we can help those in need. "Owe no one anything, except to love each other," St. Paul tells us. Loving our neighbor means defending the defenseless, helping the widow and orphan, looking after the elderly, visiting the sick, and giving to the needy. All this is rendering unto Caesar what is Caesar's. It is living in the kingdom of this world according to God's will and command.

But, oh, how poorly we are at doing this! We often think only of ourselves, serve ourselves, look out for ourselves and overlook the needs of others and our duty to our neighbor to love him. We often focus on our quest for the almighty dollar instead of our brother's needs. How poorly we obey God's commands and how little we trust him!

For this cause Jesus went to his cross. Because we haven't rendered unto Ceasar what is Ceasar's and unto God what is God's. For our debts Jesus suffered and died. For the debt we owe that we do not pay, Jesus shed his blood in payment. He gave his life in payment for what we have failed to do. Jesus says, "Render unto Caesar what is Caesar's and unto God what is God's." We have not paid up. So Jesus paid it for us! Our debt is paid and forgiven. The IOU's have been torn up and thrown away because the debt is paid in full. The mortgage as been burned because the debt has been paid.

And because the debt has been paid in full, God has adopted as his own children all who repent of their sin and believe. In baptism he applies the payment to us personally and adopts us as his children. In baptism he comes to us that payment of our debt is posted to our account. The old man is slain and a new man is born.

This is the mystery and power of baptism. The old, sinful man is drowned. And while the flesh still clings to us, we drown him over and over again every day in repentance for our sin. This is to live in our baptism. Daily repenting of our sin we live continually in our baptism. The sin in us is pushed back and subdued more and more. And the new man is brought forth in us and strengthened every day in His word. So today, as baptized believers in Christ, we boldly stand here as new people. Re-created in God's image. Renewed in love for God and our neighbor. We are no longer the old man of sin that once ruled our lives, but are now a new, spiritual man. Holy and pure standing before God. "The old is passed away; behold the new has come." Therefore, "It is no longer I who live, but Christ who lives in me. And the life I now live in the flesh I live by faith in the Son of God who loved me and gave himself for me." This new man created in us in baptism has a new heart. A heart which begins to love his neighbor. A new attitude of love and service to others. This new man desires to render unto Caesar what is Caesar's and to God what is God's. This new man is empowered by the Holy Spirit to do just that. The new man, created by faith in Christ Jesus is no longer under the power of sin or the threat of the law. For the victory that Christ won on Easter morning has shares with us. We are more than conquerors for he who is in us is greater than he who is in the world. The victory over sin and death has been won by Christ Jesus and as we are drawn into Christ by Word and Sacrament that victory become ours.

The debt is paid. There is therefore now no condemnation to those who are in Christ Jesus. Therefore, render unto Caesar what is Caesar's: love your neighbor as yourself. Help your neighbor in need. Serve him in humility. Do your duty as citizens; get out to vote. Speak up against the sins of our society. Defend the weak and helpless. Love one another by speaking to others about Christ. Be involved in evangelism and mission. For you are new creations in Christ Jesus.

Render, therefore, unto God what is God's: fear, love, trust and worship. True worship is coming before him and seeking his pardon and gifts of grace. Seek them in his Word and Sacrament. By daily reading and study of his word, holding it sacred and gladly hearing and learning it. Render to him obedience to his laws. Render to him your trust by lifting up your prayers to him at all times. Rejoice in his love and give him thanksgiving. Trust him for all your daily cares and needs. Bring him your offerings and service. For this is pleasing to God. He has paid our debt to Caesar and to God. We are his children, bought and purchased by his very own precious blood.

Amen.