Note 1 at Mt. 17:25: This is one example of how Jesus "made himself of no reputation, and took upon him the form of a servant . . . and humbled himself" (Phil. 2:7-8). Jesus as Creator (Col. 1:16) was not obligated to pay taxes to His creation, and yet, He did with the explanation that He did not want to offend the tax collectors. This is in stark contrast with John 6:61 and Matthew 15:12 where Jesus defended His actions which the Pharisees had found offensive.

Jesus here gives us the example to submit to civil authority as long as it doesn't contradict God's laws. In the Old Testament, the kings of Israel levied taxes (1 Ki. 9:15; 2 Chr. 10:4,18; 17:10-11) and God also commanded Moses to take a mandatory offering for a ransom of every male in Israel, which would be like a tax (Ex. 30:12-13, 2 Chr. 24:6). The New Testament further establishes submission to government in regard to taxes in Romans 13:6-8. Therefore, Jesus submitted to men's taxes lest He should offend them.

However, when it came to religious laws which had gone beyond and had actually changed the true intent of God's laws, Jesus never compromised, regardless of who was offended (Mt. 15:12 with Mk. 7:6-13; see note 11 at Jn. 6:61, p. 186). Therefore, we are not to use our "liberty in Christ as an occasion to the flesh" (Gal. 5:13), but we also are to hold submission unto God as our number one priority. When man's laws or traditions conflict with God's Word (this usually happens in religion), then we should not obey man but rather, God (Acts 4:19; 5:29). When civil laws contradict God's laws, we can still submit ourselves to every ordinance of man (1 Pet. 2:13) without obeying their directives. Submission and obedience are not always synonymous.