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In 1789, Benjamin Franklin wrote a letter and said, “Our new constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.”
2. Many years later, Will Rogers joked, “The only difference between death and taxes is that death doesn’t get worse every time Congress meets.”
3. Death and Taxes. Tonight, in Matthew 22:15-33, we will learn what Jesus said about both and, along the way, discover important principles from God’s Word which, when personally applied, bring purpose and blessing to our lives!

Matthew 22:15-33

Context
1. Last week we noted that the day after the Triumphal Entry, Jesus returned to Jerusalem, immediately entered the Temple, and began to teach the people. (21:23)
2. The chief priests and elders saw Him and challenged Him, asking, “By what authority are You doing these things, and who gave You this authority?” (21:23)
3. Jesus replied, “I will also ask you one thing, which if you tell Me, I will also tell you by what authority I do these things. The baptism of John was from what source, from heaven or from men?” (21:24-25)
4. After reasoning together, they lied and said, “We do not know” because they feared the people for they all regarded “John as a prophet”. (21:26)
5. So, Jesus told them three parables which were like mirrors that revealed the condition of their hearts; “The Parable of the Two Sons”, “The Parable of the Landowner”, and “The Parable of the Marriage Feast”.
6. Next, the Apostle Matthew recorded three challenges from religious and political leaders, each an attempt to trap Jesus into a making a misstep so that they had grounds to accuse and reject Him.
7. But Jesus, the Son of God, knew what they were up to and gave them answers which, once again, revealed the hardness of their hearts and the wisdom of our Savior.
8. Tonight, we will study the first two challenges.

Transition – Let’s deal with taxes first…

I. Christians have a Dual Citizenship (15-22)

• When we come to this section of Matthew 22, we find the Pharisees counseling together on how they might trap Jesus in what He said.
• They came up with a devious plan and, likely, they approached Jesus with an air of superiority because they thought their plan was foolproof.
• Their plan was to find some way to get Jesus to say something against the Romans so that the Romans would come and silence Him.
• But, if Jesus said something in support of Rome, then He would lose the support of the people for He would be suspected of colluding with Rome.
• Keep in mind that the Pharisees were the purists of the nation of Israel and they opposed all attempts by Rome to intrude on their Jewish way of life. But their hatred of Jesus led them to partner with their enemy, the Herodians.
• The Herodians were supporters of Herod. They supported Roman rule because Herod’s ruling authority was given to him by Rome. As a result, they were opposed to the Pharisees. But the Herodians hated Jesus more and they wanted Him dead.
• In Mark 3, we’re told that after Jesus healed a man with a withered hand on the Sabbath, the two groups formed an alliance and were committed to destroying Jesus.

Mark 3:6, The Pharisees went out and immediately began conspiring with the Herodians against Him, as to how they might destroy Him.

• Their trap involved a question about the Roman poll tax. At that time, Roman citizens were exempt from paying a poll tax, so the tax burden fell upon those living in the provinces of the Roman Empire.
• As a result, Israel was included, and each Jewish male was required to pay the dreaded poll tax.
• Their question was simple, “Is it lawful to give a poll-tax to Caesar, or not?” (17)
• Jesus’ answer shows that the true child of God has obligations both to God and to his country.



A. Render to Caesar the things that are Caesar’s

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