Tribute Money
Definition
The phrase "tribute money" translates the Greek expression to nomisma tou kensou, meaning "the coin of the tax" or "the lawful money of the census tax." It refers specifically to the coin required for payment of the Roman poll tax (tributum capitis), which had to be paid in official Roman currency bearing the emperor's image and inscription.
The Question About Paying Taxes
The most famous episode involving tribute money occurs in Matthew 22:15-22 (paralleled in Mark 12:13-17 and Luke 20:20-26). The Pharisees and Herodians attempted to trap Jesus with a politically charged question: "Is it lawful to pay taxes to Caesar, or not?" If Jesus said yes, He would alienate Jewish nationalists who resented Roman occupation. If He said no, He could be reported to the Roman authorities for encouraging tax resistance.
Jesus' Response
Jesus asked to see the tribute money, and they brought Him a denarius. He asked, "Whose image and inscription is this?" They answered, "Caesar's." Jesus then delivered His celebrated response: "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's" (Matthew 22:21). This answer transcended the either/or trap, establishing a principle about dual obligations to civil government and to God.
The Denarius
The coin shown to Jesus was almost certainly a silver denarius bearing the image of Emperor Tiberius (reigned AD 14-37). The standard inscription read "Tiberius Caesar, son of the divine Augustus" on one side and "Pontifex Maximus" (High Priest) on the other. For many Jews, the coin's claim of imperial divinity was offensive, making the tribute payment a source of ongoing resentment.
The Temple Tax Episode
A related but distinct episode involving tribute money appears in Matthew 17:24-27. Temple tax collectors asked Peter whether Jesus paid the temple tax (a half-shekel annual payment for temple maintenance, based on Exodus 30:13). Jesus told Peter to catch a fish, in whose mouth he would find a stater (a four-drachma coin) sufficient to pay the tax for both of them. This miracle demonstrated Jesus' lordship over creation while also showing His willingness to fulfill civic obligations.
Theological Significance
Jesus' teaching on tribute money established foundational principles for Christian political theology. By acknowledging Caesar's legitimate authority to tax while asserting God's supreme claim on every person, Jesus carved out a space for believers to participate in civil society without surrendering their ultimate allegiance to God. Paul later expanded on this principle in Romans 13:6-7: "Pay to all what is owed to them: taxes to whom taxes are owed."
Biblical Context
Tribute money appears primarily in Matthew 22:15-22 (parallels: Mark 12:13-17; Luke 20:20-26), where Jesus is asked about paying taxes to Caesar. A related episode about the temple tax occurs in Matthew 17:24-27. Paul addresses the obligation to pay taxes in Romans 13:6-7.
Theological Significance
Jesus' response about tribute money establishes the principle of dual obligation to civil authority and to God. It teaches that earthly governments have legitimate claims on citizens, but God's claims are ultimate and encompassing. This teaching has profoundly shaped Christian political theology and the understanding of church-state relations.
Historical Background
The Roman poll tax was deeply resented in Judea. It had sparked a revolt led by Judas the Galilean in AD 6 when the Roman census was first imposed (Acts 5:37). The denarius bearing Tiberius's image was the standard coin for tax payment. Archaeological finds of these coins throughout the Roman Empire confirm their widespread circulation. The temple tax was a separate Jewish obligation based on Exodus 30:13.