Matthew 22:17. Is it lawful. According to Jewish law.

Tribute, the poll-tax which had been levied since Judea became a province of Rome. Cesar, the Roman Emperor, at that time. Tiberius. To say Yes, would alienate the people, who hated the Roman yoke; to say No, would have given good ground for accusing Him to the Roman authorities. Themselves regarding ‘the person of men,' the Pharisees did not avow their own belief, that it was not lawful. Their motive now was not their usual hostility to Rome, but hatred of Christ. They afterwards actually accused Him of forbidding to pay tribute (Luke 23:2), and the chief priests, despite their Pharisaism, from the same hatred of Him, cried out: ‘We have no king but Cesar' (John 19:15).

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Old Testament