Taxes for Caesar (Mark 12:13-17)

Intro

In Mark 12:13-17 Jesus is asked about whether Jews should pay taxes to Caesar. His answer spurs on a more modern question for Christians: Do you take taxes more seriously than tithing?

1. Do you take taxes more seriously than tithing?

In an article entitled, A Life of Tax:  What will Americans pay in tax over their lifetime?  The average American taxpayer will spend 33.23% of lifetime earnings on taxes.  That’s $532,910 of average lifetime earnings of $1,571,244.

• New Jersey pays the most in lifetime taxes – $1,168,919.  Wyoming pays the least at $338,079.  Utah is around $486,000
• The US. government collected over $4.9 trillion in taxes in 2022
• Finland, Japan, and Denmark have the highest tax rates.  Those that are Tax Havens are the Bahamas, Ireland, and Switzerland.  Anyone want to start an Alpine Church in the Bahamas?

Tax Question

The Pharisees asked Jesus if the Jews should pay the imperial poll tax of one denarius (about a day’s wages). They were trying to make him look like a zealot so they could arrest him. Mark 12:13-15

Mark 12:13-15 (NLT) Later the leaders sent some Pharisees and supporters of Herod to trap Jesus into saying something for which he could be arrested. “Teacher,” they said, “we know how honest you are. You are impartial and don’t play favorites. You teach the way of God truthfully. Now tell us—is it right to pay taxes to Caesar or not? Should we pay them, or shouldn’t we?”

• (Pillar New Testament Commentary) Each of the stories in 11:27—12:44 is set against the backdrop of the opposition of the Sanhedrin. The Sanhedrin consisted of three major groups, Pharisees, Sadducees, and scribes. Beginning with this story, each of these groups puts Jesus to the test – the Pharisees on the question of taxation (12:13-17), the Sadducees on the question of the resurrection (12:18-27), and the scribes on the question of scriptural interpretation (12:28-44).
• (Pillar New Testament Commentary) The tax referred to is an imperial poll tax, first instituted in A.D. 6. The amount required to satisfy the poll tax was a denarius (v. 15, another Latin loanword), which was the average daily wage in Palestine (Matt 20:2, 9). A denarius was a Roman silver coin bearing the semi-divine bust of Tiberius Caesar (A.D. 14-37) with an abbreviated Latin inscription, Tiberius Caesar Divi Augusti Filius Augustus (“Tiberius Caesar Augustus, Son of the Divine Augustus”). The reverse side bore an image of Tiberius’ mother Livia and the inscription, Pontifex Maximus (“High Priest”).
• (Pillar New Testament Commentary) Josephus, War 2.117; Ant. 18.1-10. As a result of this taxation Judas the Galilean founded a rebel cause that grew into the Zealot movement. In A.D. 66 the Zealots plunged the nation into revolt against Rome, which resulted in the annihilation of both the Jewish rebels and the nation.
• (Expositor’s Bible Commentary: Abridged Edition (2 Volumes)) Jews were required by the Romans to pay tribute money into the fiscus, the emperor’s treasury. Some Jews (e.g., the Zealots) flatly refused to pay it, because it was for them an admission of the Roman right to rule. The Pharisees disliked paying it but did not actively oppose it, whereas the Herodians had no objections to it.

Stamped Image

Jesus’ answer was profound: “give to Caesar what belongs to Caesar, and give to God what belongs to God.” The Roman coin bore the image of the emperor, but the human being bears the image of God. Mark 12:15-17

Mark 12:15-17 (NLT) Jesus saw through their hypocrisy and said, “Why are you trying to trap me? Show me a Roman coin, and I’ll tell you.” When they handed it to him, he asked, “Whose picture and title are stamped on it?” “Caesar’s,” they replied. “Well, then,” Jesus said, “give to Caesar what belongs to Caesar, and give to God what belongs to God.” His reply completely amazed them.

• Interesting that Jesus didn’t have a Roman coin! But the Pharisees did.
  • (Expositor’s Bible Commentary: Abridged Edition (2 Volumes)) Jesus was not about to fall into their trap; he called their question “hypocrisy.” So he asked them for a Roman denarius. In showing one to Jesus, they had already answered their own question. By using Caesar’s coinage they were tacitly acknowledging Caesar’s authority and thus their obligation to pay the tax.
• (Pillar New Testament Commentary) Not the least interesting aspect of Jesus’ brilliant response is that he does not stop at the question asked of him. Duty to Caesar is surpassed by duty to God.
  • (Expositor’s Bible Commentary: Abridged Edition (2 Volumes)) For a more complete doctrine of the relationship of Christians to the state, this statement of Jesus must be coupled with Ro 13:1-7; 1Ti 2:1-6; and 1Pe 2:13-17.
• (Pillar New Testament Commentary) That ultimate authority resided with God is clearly implied in Jesus’ use of the word “image” (v. 16 in Gk.), which is the same word used in Gen 1:26 of humanity’s creation in God’s image. If coins bear Caesar’s image, then they belong to Caesar. But humanity, which bears God’s image, belongs to God!
  • Genesis 1:26-27 (NLT) Then God said, “Let us make human beings in our image, to be like us. They will reign over the fish in the sea, the birds in the sky, the livestock, all the wild animals on the earth, and the small animals that scurry along the ground.”
  • So God created human beings in his own image.
  • In the image of God he created them;
  • male and female he created them.

Implications

God has marked us as his own, and this has implications in every area of our lives. As far as finances, giving should be regular, proportionate, and sacrificial.

Back to the stats at the beginning of the lesson:

• The average American taxpayer will spend 33.23% of lifetime earnings on taxes.  That’s $532,910 of average lifetime earnings of $1,571,244.
• What percentage of your lifetime earnings have you given back to God? For some, 10%. For others, would it even register?
  • “Tip jar” mentality: throw a couple bucks into the basket
• Why do we take taxes more seriously than tithing? 
  • Maybe because we’re not legalistic about it?

So, is tithing biblical? We have a topic on this, and here’s a quick review:

• Practically, tithing in ancient Israel was about supplying the physical needs of the priests and Levites who served the nation.
• The OT does not only speak about “a tithe,” but a series of tithes. When these varying tithes are added up, Israelites could have expected to pay a higher percentage, at least 20%, of their income – not just a flat 10%.
• Is tithing discussed in the Bible? Yes. Do Christians need to tithe? No. Christians are not under the Mosaic Law that required God’s people to participate in tithing. Galatians 3:23-25; Romans 7:1-6; Hebrews 7:12-22; 8:6-13
• Giving is required of Christians – and this means giving out of our financial resources. Christians are to financially support ministers in the church and missionaries abroad. 1 Corinthians 16:1-3, 2 Corinthians 8:7, 11-13

A quick way to test where our heart is, is to consider these three questions:

1. Are we giving regularly? (Is it a habit?)
2. Are we giving proportionately? (And is it growing?)
3. Are we giving sacrificially? (Does it hurt?)  

The first question is, “Are you giving regularly?”

• 1 Corinthians 16:2 On the first day of each week, you should each put aside a portion of the money you have earned. Don’t wait until I get there and then try to collect it all at once.
• You may say what difference does it make how often I give as long as I give.
• Giving is an act of worship.  Do we only go to church once a year?  Do we only lift our voices to God, once 
• We want to do these things often because we want to express our heart to God.  Should be no different with our giving of finances.  

The second question is,  “Are we giving proportionally?”   

• In II Corinthians Paul praises the churches in Macedonia that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality.  And he encourages the church at Corinth to do the same.  Goes on to say in 8:13-15  This is not for the ease of others and for your affliction, but by way of equality – at this present time your abundance being a supply for their want, that heir abundance also may become a supply for your want, that there may be equality.  As it is written, He who gathered much did not have too much, and he who gathered little had no lack. 
• 2 Corinthians 8:10-14 (NLT) 10 Here is my advice: It would be good for you to finish what you started a year ago. Last year you were the first who wanted to give, and you were the first to begin doing it. 11 Now you should finish what you started. Let the eagerness you showed in the beginning be matched now by your giving. Give in proportion to what you have. 12 Whatever you give is acceptable if you give it eagerly. And give according to what you have, not what you don’t have. 13 Of course, I don’t mean your giving should make life easy for others and hard for yourselves. I only mean that there should be some equality. 14 Right now you have plenty and can help those who are in need. Later, they will have plenty and can share with you when you need it. In this way, things will be equal.  
• 2 Corinthians 8:7 (NLT) 7 Since you excel in so many ways—in your faith, your gifted speakers, your knowledge, your enthusiasm, and your love from us—I want you to excel also in this gracious act of giving.
• Also says that it is acceptable according to what you have, not according to what you do not have.
• Nothing sacred about 10% but a percentage does keep giving proportional.  If it was 10% and you make $70,000 that means around $7,000.  If you were giving only 5% you would be giving $3,500 which is 10% for someone making $35,000 a year.  That is not proportional.  You should give according to the 
• If we look at the statistics, only 20% of those that give, give proportionally.

The final question is, “Are you giving sacrificially?”

WE should also count it joy when we give to the Lord sacrificially, not because he needs it but because it reveals our hearts.  It keeps our heart protected.  

• We see two examples of giving sacrificially in the book of Mark.  One we have already covered and another coming up soon.  We saw the rich man who was asked to give sacrificially and chose not to and then we have the poor widow who on her own accord gave all she had – two copper coins.  Jesus says, no one gave more.  Others gave out of their surplus, she gave out of her poverty.
• 2 Corinthians 8:1-4 (NLT) Now I want you to know, dear brothers and sisters, what God in his kindness has done through the churches in Macedonia. 2 They are being tested by many troubles, and they are very poor. But they are also filled with abundant joy, which has overflowed in rich generosity.
• 3 For I can testify that they gave not only what they could afford, but far more. And they did it of their own free will. 4 They begged us again and again for the privilege of sharing in the gift for the believers in Jerusalem.
• Are we giving sacrificially?
  • Easiest way to answer that: name what you have sacrificed.
    • For spenders: New car, new house, vacation, etc
    • For savers: 2x retirement saving, investments, etc
• Do you take __________ more seriously than tithing?

Close

Followers of Jesus should take giving to the Kingdom more seriously than spending or even saving. Jesus himself taught us to store up treasures in heaven, not on earth. Matthew 6:19-21

It is a legitimate question to ask, if someone had no other evidence but our financial records, would they conclude that we had a heart of gratitude towards our Savior and that we live for Him?

• Matthew 6:19-21 (NLT) 19 “Don’t store up treasures here on earth, where moths eat them and rust destroys them, and where thieves break in and steal. 20 Store your treasures in heaven, where moths and rust cannot destroy, and thieves do not break in and steal. 21 Wherever your treasure is, there the desires of your heart will also be.
• Paul says in II Corinthians 9:7, “Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver.”  Why?  It expresses the heart!! 
• It is also foolish to not be grateful for what we have financially considering the fact that everything we have, we have been given!  Paul asks in 1 Corinthians, “and what do you have that you did not receive?”  The appropriate answer – Nothing.  Psalms 24:1 tells us, “The earth is the Lord’s, and all it contains”
• Our financial giving is an expression of our heart and therefore is a significant part of our worship.