Paying Taxes to Caesar (Mark 12:13–17)
What is tax? Everyone pays taxes. Paying taxes is submitting to governing authority. Where does that authority come from? All authority comes from God in heaven. Therefore, paying taxes is submitting to God's authority. Conversely, not paying taxes brings punishment.
In Mark 12:13–17, Jesus taught that just as we pay taxes to the governing authority, we are to give to God what is God's. There is nothing that does not come from God. We come from God and return to God (John 16:28). When a person dies, they return with nothing — empty-handed.
Is It Right to Pay Taxes to Caesar?
13 Later they sent some of the Pharisees and Herodians to Jesus to catch him in his words. 14 They came to him and said, "Teacher, we know you are a man of integrity. You aren't swayed by others, because you pay no attention to who they are; but you teach the way of God in accordance with the truth. Is it right to pay the imperial tax to Caesar or not? 15 Should we pay or shouldn't we?" (Mark 12:13–15a)
The prophet Zechariah prophesied, "In one month I got rid of the three shepherds" (Zech. 11:8). Here, the three shepherds refer to the leadership groups of Israel — the Pharisees, the Sadducees, and the teachers of the law. (Some say they refer to the prophet, priest, and king.) In Mark 12, each group came to test Jesus. Jesus answered their tests with truth and love, and silenced them (Mark 12:13–34; Matt. 22:15–40).
"No one could say a word in reply, and from that day on no one dared to ask him any more questions" (Matt. 22:46).
First, the Pharisees joined forces with the Herodians and came to test Jesus. They began with clever, flattering words dripping with sarcasm, then raised the most sensitive issue of all time — taxes. At that time, Israel was a Roman colony and had no choice but to bear various taxes. To them, this was humiliating and shameful. As God's chosen people who had lost their national sovereignty, paying taxes to Gentiles was difficult to accept.
A Nation Fallen into Idolatry
So how did God's chosen people Israel fall into such a miserable state? After the death of Joshua, the period of the Judges saw Israel sink into the pit of idolatry. The kingdom of David united north and south as one and dominated neighboring enemy nations. But after the death of his son Solomon, the kingdom was divided into north and south. About 200 years later, the northern kingdom of Israel was destroyed by Assyria (722 BC), and less than 40 years after that, even the southern kingdom of Judah was destroyed by Babylon (586 BC).
After 70 years of Babylonian captivity, a small remnant returned to Jerusalem and rebuilt the walls and the temple. But there was never again a king in the land of Judah, and it became a vassal state caught between the surrounding powers of Persia, Greece, and Rome.
In the first century, at the time of Jesus, the Roman Empire was the dominant power along the Mediterranean coast, and the land of Judea was under the Emperor's rule.
As in the parable of the tenants, God did not abandon his rebellious and wayward people but continued in love to send prophets, desiring them to repent, turn back, and bear good fruit (Mark 12:1–12). But they beat, rejected, imprisoned, and even killed the prophets God sent. They refused to hear God's word and continued on the path of rebellion, corruption, and idolatry.
"He replied, 'I have been very zealous for the Lord God Almighty. The Israelites have rejected your covenant, torn down your altars, and put your prophets to death with the sword. I am the only one left, and now they are trying to kill me too'" (1 Kings 19:10).
Taxes
Taxes are universal — across all times and all nations. Failing to pay unwelcome taxes leads to serious consequences. Everything carries a tax, and income from real estate or personal property is taxed as well. There is no place on earth free from taxes. If you want to be free from taxes, you would have to leave the planet. Fail to pay taxes, and even if you own a home, you lose ownership of it.
Why must we pay taxes? There is a saying that government is a necessary evil. However, all authority comes from God. From the federal government down to local government, all power and authority is given from above (Rom. 13:1). Every citizen must submit to the governing authorities. Governments levy taxes to maintain order and peace and to serve the public good. It is the duty of every citizen to submit to the governing authority (Rom. 13:5).
6 This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. 7 Give to everyone what you owe them: if you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor. (Rom. 13:6–7)
Therefore, paying taxes is submitting to God's authority. Even if a government is so corrupt or dictatorial as to deserve condemnation, we must still submit to its authority. This is because God, who is just, will clearly vindicate all things. God judges each person according to what they have done and knows exactly who did what. So no one can mock or deceive God (Gal. 6:7).
God knows all things and sees all things. The eyes of God are like blazing fire (Rev. 1:14; 2:18; 19:12). Therefore, the fear of the Lord is the beginning of wisdom, and knowledge of the Holy One is understanding (Prov. 9:10). Those who fear God believe that he is alive right now, sovereign over all creation according to his will and purpose. They believe that God reigns in heaven with awesome power, might, and glory. So those who fear the Lord obey his word.
We Must Obey God
One example of not submitting to governing authority appears in Acts. Obedience to God's command cannot be stopped. After Jesus rose and ascended, the disciples taught and proclaimed the way of God in Jerusalem. On the day of Pentecost alone, three thousand Jews heard Peter's sermon and believed in Jesus as the Christ (Acts 2:41). And the number of believers grew daily (Acts 4:4).
Then the Jewish religious leaders who had crucified Jesus began to persecute the disciples. They seized the disciples and put them in jail (Acts 4:1–3). The religious leaders demanded to know by what power and in whose name the disciples were doing these things, and warned them never again to speak or teach in the name of Jesus (Acts 4:7, 18). At that point, Peter and John turned the question back on them and asked them to judge for themselves what was right.
19 But Peter and John replied, "Which is right in God's eyes: to listen to you, or to him? You be the judges! 20 As for us, we cannot help speaking about what we have seen and heard." (Acts 4:19–20)
The Jews hated Rome and every great power that had occupied and oppressed them. Whenever possible, they wanted to resist and fight back. Naturally, they regarded being taxed as a disgrace. That is why they tested Jesus with the highly sensitive issue of taxes. They deliberately raised the question of taxes paid to Caesar in order to trap Jesus.
At this point, they should have examined why God's chosen people Israel had been seized in the grip of a great power like Rome and forced to serve as slaves. The answer is clearly shown throughout the book of Judges and the period of the monarchy. When they obeyed the Lord God and abandoned their idols, their enemies could not touch them. But when they abandoned the Lord God and chased after idols, their enemies rose up and swarmed over them like bees, oppressing them and making their lives miserable (Judg. 2:1–3).
Yet the Jews had forgotten even the lessons of history and still plotted all kinds of evil rather than practicing justice and righteousness. In the end, they schemed to kill the Son of God, testing him relentlessly to bring him down and destroy him. In doing so, they showed themselves to be children of Satan — doing the devil's evil work and hating what is good (John 8:44).
Nevertheless, God first sent John the Baptist, the forerunner of Jesus Christ, to save Israel from their sins. John's father Zechariah did not believe the angel's announcement of John's birth and was struck mute (Luke 1:20). But just as God's word promised, his wife Elizabeth conceived and bore a son and named him John, and at that moment Zechariah's mouth was opened, and filled with the Holy Spirit he prophesied (Luke 1:67):
68 "Praise be to the Lord, the God of Israel, because he has come to his people and redeemed them. 69 He has raised up a horn of salvation for us in the house of his servant David 70 (as he said through his holy prophets of long ago), 71 salvation from our enemies and from the hand of all who hate us — 72 to show mercy to our ancestors and to remember his holy covenant, 73 the oath he swore to our father Abraham: 74 to rescue us from the hand of our enemies, and to enable us 75 to serve him without fear in holiness and righteousness before him all our days." (Luke 1:68–75)
He Knew Their Hypocrisy
But Jesus knew their hypocrisy. "Why are you trying to trap me?" he asked. "Bring me a denarius and let me look at it." 16 They brought the coin, and he asked them, "Whose image is this? And whose inscription?" "Caesar's," they replied. 17 Then Jesus said to them, "Give back to Caesar what is Caesar's and to God what is God's." And they were amazed at him. (Mark 12:15b–17)
Jesus commanded submission to Caesar — the authority established by God in heaven — by paying taxes. This is submitting to God's authority. Furthermore, Jesus said to give to God what is God's. There is nothing that is not God's. Starting with life itself — every breath of air, our homes and families, society and nation, peace and order (despite partial disorder and chaos) — all of this comes from God in heaven.
Everyone comes into the world naked and departs naked (Job 1:21). We come from God and return to God (John 13:3). Our time on this earth is school time — a time of learning. We learn about truth, the way, and life. We learn about God's love, grace, and mercy. We learn where people come from and where they are going. We learn about God's justice and righteous judgment and reward. We learn how to love our neighbors.
We learn the meaning and purpose of suffering and pain. We learn the secret of God's rest and rule. We learn to discern truth from falsehood. We learn the secret of Christ's suffering, resurrection, and ascension. We learn the secret of the hope of heaven. We learn the secret of why we came from God and why we must return to God. In the midst of life's pain and hardship, we believe and learn that he will keep us and make us complete.
24 To him who is able to keep you from stumbling and to present you before his glorious presence without fault and with great joy — 25 to the only God our Savior be glory, majesty, power and authority, through Jesus Christ our Lord, before all ages, now and forevermore! Amen. (Jude 1:24–25)
Amen!
August 9, 2026
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Scripture quotes are from the NIV.