Then the Pharisees went and plotted how to entangle him in his talk. And 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�fs opinion, for you are not swayed by appearances. Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?"

As good Christians, we pay our taxes. We do so, not just because Jesus said "Give to Caesar the things that are Caesar's," but also because it comes under the rubric of "Love your neighbor as yourself." Jesus also said, "Render to God the things that are God's." A good way to understand that last part is to understand the first part about paying taxes.

What are taxes? Basically, taxes are what we pay for receiving public goods and services. Think of it this way. If you go to a restaurant, you receive food and service. Then you pay for your meal. If you try to leave without paying, you are a stingy cheapskate dishonest cheater and a thief and the manager will call the police. If you live in a community, you the receive goods and services of the community: education, roads, fire protection, etc. Unless you are on welfare, if you do not pay for those goods and services by paying taxes, then you are a stingy cheapskate cheater and the government will treat you like a thief and send the police. Sometimes people do not pay taxes as a sign of protest against the government. For example, I remember a case of people protesting the war in Viet Nam. The war was something like 10% of the national budget, so they deducted 10% from their federal taxes. The IRS did not approve of that deduction. The protestors either had to pay in full or go to prison.

At the time of Jesus, besides the local taxes, there was a tax that was paid to Rome. People who hated Rome also hated to pay that tax. If they did not pay, it was seen as a sign of rebellion, and the Roman government was swift to punish rebels. Probably the question of the Pharisees and Herodians was a question of rebellion. Did Jesus suggest rebellion against the Romans by not paying tax to Rome? They were trying to trap Jesus. "Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?" If he said to pay taxes, then many people would be disappointed in him. If he said not to pay taxes, well the Roman governor would have him arrested as a rebel and execute him on the cross. Jesus answered, "Therefore render to Caesar the things that are Caesar�fs, and to God the things that are God�fs." In other words, pay taxes to Rome, but do not forget to pay the even more important thing to God. The government punishes people who do not pay taxes, but God�fs punishment of "tax evaders" is even sticker. In other words, do not rebel against Rome, and do not rebel against God. Be loyal and faithful to both.

But Jesus, aware of their malice, said, "Why put me to the test, you hypocrites? Show me the coin for the tax." And they brought him a denarius. And Jesus said to them, "Whose likeness and inscription is this?" They said, "Caesar�fs." Then he said to them, "Therefore render to Caesar the things that are Caesar's, and to God the things that are God's." If Caesar's likeness and name are on the coin of the realm, God�fs likeness and ownership would be stamped on everything in creation! Now we have to ask if we have to pay "taxes" to God. Does the Kingdom of God extract taxes from its citizens? God has given us many goods and services. He has given us the whole world. He has served us with life and protection and happiness and salvation. Some of those blessings of God are delivered to by Caesar, that is, given to us through the means of the government, that is, the government is how God serves us on earth. How much tax should we pay? Of course, the wealth of the whole world would not be enough to pay for the blessings of the whole universe. Besides, Jesus did not use cash to redeem us. He redeemed us, not with silver and gold, but with his precious blood shed on the cross. That is a debt we can never pay.

So, how can we ever "render to God the things that are God's"? What does God want from us? Perhaps it is Sunday morning offerings, works of charity, loving the neighbor, paying taxes to the government, voting in the election, being a good citizen, being a good boy or girl. Yes, but that is not enough. By our own efforts we can never pay for our salvation. We cannot be saved by our works or good deeds.

What is the coin of the realm of the Kingdom of God? Where do we find the likeness and inscription of Jesus Christ? His Name was written above his head on the cross. It is the cross that buys our freedom from the devil and death. That is called "redemption through the Blood of the Lamb." That is the price of our salvation. This is the service that God has given us. If we give to God the things that are God�fs, then we can only give him the cross of Christ. We do that in faith. The benefits of the cross have been given to us, and now we take up that cross and follow Jesus. The cross meant the death of Jesus. It means our death, too: our death to sin, but our death and resurrection, our Baptism drowning and resurrection, and our resurrection on the Last Day. When we take up the cross, it is a sign of our faithfulness, that we are no longer in rebellion to the Kingdom of God. So, in summary, to give or to render to God the things that are God's is simply to give our life to God.

"We give thee but thine own, whatever the gift may be,
all we have is thine alone a trust O Lord from Thee."
(Green Hymnal #410)

Amen.

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