INTRODUCTION:

1. Luke 20:19 says, “And the chief priests and the scribes the same hour sought to lay hands on him…” The forces of Satan combined to entrap our Lord (20:21, 22).
2. If the Lord should answer "No," to their trick question, then they would accuse Him of treason against Rome.
3. If Jesus answered "Yes," then they would have claimed He favored subjection to Rome and therefore could not be the Messiah.
4. Our text tonight deals with some very important and practical matters.  First of all, it deals with religious hypocrisy and insincerity.  Mark 12:15 says, “But He, knowing their hypocrisy, said unto them, Why tempt ye me?”
5. Matthew 22:18 says, “But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites?”
6. Luke 20:23 says, “But he perceived their craftiness, and said unto them, Why tempt ye me?”
7. Therefore, we can see these religious leaders were hypocrites.  They were wicked.  They were crafty.
8. They tried the confrontational method (they “came upon Him” – 20:1), but since that didn’t work, they tried a sneaky, deceitful approach (20:20).
9. Their goal was to “take hold of his words, that so they might deliver him unto the power and authority of the governor” (20:20).
10. They were eager to have our Lord put to death, but “they feared the people” (20:19).
11. So, in order to destroy our Lord, they sought to discredit Him – “take hold of his words” (20:20; cf. 20:26).
12. But our Lord outsmarted them (20:23-26), and in doing so He laid down a principle that has guided Christians for 2,000 years (20:25).
13. Our text not only deals with religious hypocrisy; it also touches upon the important subject of taxation.  Furthermore, it reminds us that we have a responsibility to give to God’s work – “and to God the things that are God’s” (20:25b).
14. By distinguishing between Caesar and God, our Lord affirmed the doctrine of the separation of church and state (20:25).

 

I. OUR RESPONSIBILITY TO CAESAR (20:25).

1. “Caesar” was the Roman emperor, and our Lord is referring here to the authority of government, and our responsibility to government.  At this time, Tiberius was the Roman emperor.
2. “Caesar” was the surname of the famous Roman general Julius Caesar.  Afterward it became the name borne by all the Roman emperors that followed Julius Caesar.
3. In the New Testament, the name is applied to Caesar Augustus (Octavius), and to Tiberius, his step-son.
4. The "Caesar" to whom Paul appealed in Acts 25 (vss. 10, 11, 12, 21) was the infamous Nero.
5. The titles "Kaiser" and "Czar" are derived from “Caesar.”
6. Our Lord’s words in Luke 20:25 are timely since we have a very important election on Tuesday.  As a pastor, I believe Christians should be good citizens and they should vote.
7. As a pastor, I believe we should vote for candidates who will do what is right.  Therefore, a candidate who says it is good for a nine-month pregnant woman to get an abortion is not someone Christians should support.
8. Jesus said, “Render therefore unto Caesar the things which be Caesar's.” No one (in their right mind) likes having to pay taxes, and most of us feel we are over-taxed.  Knowledgeable, well-informed people are aware that our government wastes our tax money.
9. The Gross National Debt is now over $19 trillion and climbing every day!
10. The politicians spend our money like there is no tomorrow. Nevertheless, as Christians we must obey the law and pay our taxes.
11. Governmental authority is instituted by God and must be respected (Pro. 8:15, 16; Dan. 2:20, 21, 37, 38; Rom. 13:1; I Peter 2:13, 14).
12. These Scriptures teach that our government exercises authority over us, and that we should pay taxes.  Romans 13:7 says, “Render therefore to all their dues: tribute (taxes) to whom tribute (taxes) is due; custom to whom custom; fear to whom fear; honour to whom honour.”
13. “Custom” (Rom. 13:7) refers to taxes on import and export (and sales taxes).
14. The government protects us with police and an army and a navy.  We use government roads, etc. 
15. The government (military, police, sanitation, parks department, fire department, etc.) cannot function without collecting taxes.
16. Therefore, Christians are obligated to pay their taxes.  Working “off the books” and cheating on taxes is dishonest, illegal, and goes against God’s Word.
17. Our Lord said, “Render therefore unto Caesar the things which be Caesar's” (Luke 20:25).
18. Christians have a dual citizenship: our citizenship is here on earth, and our citizenship is in heaven (Phil. 3:20).  We have earthly responsibilities as well as heavenly responsibilities.
19. We must pay our taxes here, and we must also lay up treasure in heaven (cf. Matt. 6:19, 20).
20. Referring to our Lord’s answer, “Render therefore unto Caesar the things which be Caesar's…” (Luke 20:25), P.B. Fitzwater said, “In this reply the Lord escapes their trap and enunciates a principle which applies to all time and conditions as to the Christian’s responsibility to civil government. Those who accept the protection and blessing of civil government should support that government. There is no conflict between being a citizen and a Christian.  Being a loyal citizen is not enough; there is a duty to God.  To render to Caesar that which belongs to Caesar is all right, but there is even a higher obligation – render ‘to God the things that are God’s.’  Just as the one who acknowledges the benefits of civil government should support it, so being the recipients of God’s favors, all should render unto Him that which is His due.”

 

II. CAESAR TAKES WITHOUT ASKING.

1. Caesar’s face was engraved on the penny – a constant reminder that all Roman citizens had to pay tribute to him (Luke 20:24, 25).
2. Today it may be George Washington or Abraham Lincoln’s face on the money, but the principle is the same.
3. Our government forcibly taxes us.  And if you do not pay your taxes you could go to jail. The tax money is deducted automatically from your paycheck. 
4. God, however, does not forcibly take our tithes and offerings from us.  He challenges us; He does not force us (Malachi 3:10; Luke 6:38).
5. The government just wants our money, but God says, “My son, give me thine heart” (Pro. 23:26).  God knows that once He has your heart He will soon have your money (cf. II Cor. 8:1-5).
6. Caesar’s image was stamped on the coin; therefore, they had to give their coins to Caesar.   God’s image is stamped on us, therefore we must give ourselves to Him.
7. Great is our responsibility to human government, but even greater is our responsibility to God.

 

III. GOD ALLOWS US THE PRIVILEGE OF GIVING.

1. “The things which be God’s” (Luke 20:25) includes everything. Psalm 24:1 says, “The earth is the LORD's, and the fulness thereof; the world, and they that dwell therein.”
2. Psalm 50:10-12 says, “For every beast of the forest is mine, and the cattle upon a thousand hills.  I know all the fowls of the mountains: and the wild beasts of the field are mine. If I were hungry, I would not tell thee: for the world is mine, and the fulness thereof.”
3. Job 41:11 says, “Who hath prevented me, that I should repay him? whatsoever is under the whole heaven is mine.”
4. “The silver is mine, and the gold is mine, saith the LORD of hosts” (Haggai 2:8).
5. Your financial situation, and my financial situation is ultimately determined by God (I Sam. 2:7).
6. God gives us the power (or ability) to acquire wealth (Deut. 8:18).
7. The government (Caesar) takes our money.  The government determines how much we are to give them.  But God gives us the privilege of giving freely to Him out of a heart of love and gratitude.  The Bible says, it is “tithes and offerings.”
8. In the Old Testament, Israel was a theocracy.  Therefore, giving was a legal obligation. However, in this dispensation, giving is not a legal but a moral and a spiritual obligation.
9. Under the law, the tithe was a legal obligation.  However, it should be emphasized that the principle of tithing goes back way before the law. Genesis 14:20 tells us that Abraham tithed, and Genesis 28:22 tells that Jacob tithed.
10. When we come into the New Testament, we see giving is not a legal matter – it is not “of necessity” (II Cor. 9:7).
11. It is from the heart (II Cor. 9:7).  If it does not come from the heart than it is not something God can bless.
12. Beloved, God allows us the privilege of giving so we can lay up treasure in heaven (cf. Matt. 6:19, 20).
13. We need to understand what the Bible says about giving.  Our Lord spoke often about giving.  Many of his parables were about giving.  The Bible has much to say on this very practical subject.
14. When we study what the Bible says about this important matter, our faith increases.  “So then faith cometh by hearing, and hearing by the Word of God” (Rom. 10:17). We are trusting God to supply our needs (cf. Matt. 6:25-34). 

 

CONCLUSION:

Stephen F. Olford said:
Render unto Caesar the things that are man’s,
And offer unto God the things He demands.
So the Savior taught us, when He spoke on earth,
Only by obeying do we learn life’s worth.