A.T. Robertson Commentary Matthew 22:20

"And he saith unto them, Whose is this image and superscription?" — Matthew 22:20 (ASV)

This image and superscription (η εικων αυτη κα η επιγραφη). Probably a Roman coin because of the image (picture) on it. The earlier Herods avoided this practice because of Jewish prejudice, but the Tetrarch Philip introduced it on Jewish coins and he was followed by Herod Agrippa I. This coin was pretty certainly stamped in Rome with the image and name of Tiberius Caesar on it.