Matthew 22:21

“They say unto him, Caesar’s, etc.] Either Augustus Caesar’s; for there was a coin of that emperor’s, as Dr. Hammond reports, from Occo, which had his image or picture on it, and in it these words written, Augustus Caesar, such a year, “after the taking of Judaea”; which if this was the coin, was a standing testimony of the subjection of the Jews to the Romans; and this being current with them, was an acknowledgment of it by them, and carried in it an argument of their obligation to pay tribute to them; or it might be Tiberius Caesar’s, the then reigning emperor, in the nineteenth year of whose reign, Christ was crucified; and seeing he had reigned so long, it is reasonable to suppose, his…”

“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…”

“They say to him, Cesar's - Plainly acknowledging, by their having received his coin, that they were under his government. And indeed this is a standing rule. The current coin of every nation shows who is the supreme governor of it. Render therefore, ye Pharisees, to Cesar the things which ye yourselves acknowledge to be Cesar's: and, ye Herodians, while ye are zealous for Cesar, see that ye render to God the things that are God's. Matthew 22:23”

“22:21 Jesus outwitted his opponents by affirming the honor due to Caesar, while clearly differentiating it from the supreme honor and allegiance due to God. Loyalty to God does not necessarily entail disloyalty to the governing authorities. Jesus was acknowledging two dominions, Caesar’s and God’s, the latter having priority (Acts 4:19).”

“Render: Mat 17:25-27; Pro 24:21; Luk 23:2; Rom 13:7 are Caesar's: This conclusion is drawn from their own maxims and premises. They held that "wherever the money of any king is current, there the inhabitants acknowledge that king for their lord." Now, by admitting that this was Cesar's coin, and by consenting to receive it as the current coin of their country, they in fact acknowledged their subjection to his government, and of course their obligation to pay the tribute demanded of them. This answer was full of consummate wisdom, and it completely defeated the insidious designs of his enemies. He avoided rendering himself odious to the Jewish people by opposing their notions of liberty, or…”