Matthew 22:20

“And he saith unto them, etc.] Having the penny in one hand, and pointing to it with the other, whose is this image and superscription? or inscription? for the penny that was, brought him had an image upon it, the form of a man’s head struck on it, and round about it an inscription, or writing, showing who it was the image of, and whose money it was, and when it was coined: this is enough to show, that this penny was not a Jewish, but a Roman one; for the Jews, though they put inscriptions, yet no images on their coin; and much less would they put Caesar’s thereon, as was on this: it is asked f1178, “What is the coin of Jerusalem? The answer is, David and Solomon on one side, and Jerusalem…”

“The Pharisees and Herodians endeavor to entangle Jesus - This narrative is also found in Mark 12:12-17; Luke 20:20-26. Matthew 22:15 Then went the Pharisees - See the notes at Matthew 3:7. How they might entangle him - To entangle means to “ensnare,” as birds are taken by a net. This is done secretly, by leading them within the compass of the net and then suddenly springing it over them. So to entangle is artfully to lay a plan for enticing; to beguile by proposing a question, and by leading, if possible, to an incautious answer. This was what the Pharisees and Herodians endeavored to do in regard to Jesus. In his talk - The word “his” is supplied by the translators, perhaps improperly. It…”

“The tribute money - A Roman coin, stamped with the head of Cesar, which was usually paid in tribute. Matthew 22:21”

“22:20 The poll tax had to be paid using the denarius coin, which bore the picture and title of Caesar. Old Testament prohibitions against images (Exod 20:4; Lev 26:1; Deut 4:15-24) made the use of this coin controversial among Jews (see Josephus, War 2.9.2-3). Some Roman procurators apparently produced coins without images for use in Palestine in order not to offend the Jewish conscience.”

“superscription: or, inscription, Luk 20:24 Matthew 22:21”