Matthew 22:17

Is it lawful to give tribute...? — The question was obviously framed as a dilemma. If answered in the affirmative, the Pharisees would be able to denounce Him to the people as a traitor to His country, courting the favour of their heathen oppressors. If in the negative, the Herodians (on the assumption which seems the more probable) could accuse Him, as He was eventually accused, of “perverting the nation, and forbidding to give tribute to Cæsar” (Luke 23:2).

Tribute. — The original gives the Latin “census,” i.e., the poll-tax of a denarius per head, assessed on the whole population, the publicans being bound to transmit the sum so collected to the Roman treasury. As being a direct personal tax it was looked on by the more zealous Jews as carrying with it a greater humiliation than export or import duties, and was consequently resisted (as by Judas of Galilee and his followers) by many who acquiesced more or less readily in the payment of the customs (Acts 5:37).