Note 1 at Lk. 20:20: The Jews had tried many times to accuse Jesus on the basis of religious issues and had always failed. Now they approached Him about paying taxes in hopes that His answer might give them the opportunity to deliver Him to Pilate for prosecution. The Roman government levied heavy taxes on the Jews and allowed their tax collectors to increase them even more to pad their pockets. The Jews, therefore, hated these taxes.

These Pharisees and Herodians (Mk. 12:13) reasoned that any answer that Jesus gave would be the wrong one. If He approved of the Roman taxes, then He would lose popularity with the masses. If He spoke against the Roman taxes, then the Jews would accuse Him to the Roman government and Pilate would dispose of Him for them. It looked like they had Jesus trapped.

Jesus, however, answered with such simple wisdom that these Pharisees and Herodians were caught in their own trap and made to look like fools. It is interesting that the religious leaders used this incident against Him at His trial. But they totally misrepresented His position, charging that Jesus opposed payment of taxes to Caesar (Lk. 23:2).