Charles Ellicott Commentary Matthew 22:17

"Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?" — Matthew 22:17 (ASV)

Is it lawful to give tribute ...? — The question was obviously framed as a dilemma. If He answered yes, the Pharisees would be able to denounce Him to the people as a traitor to His country, seeking the favor of their heathen oppressors. If He answered no, the Herodians (which is the more probable scenario) could accuse Him, as He was eventually accused, of perverting the nation and forbidding to give tribute to Caesar (Luke 23:2).

Tribute — The original text uses the Latin word census, that is, the poll tax of a denarius per person, assessed on the whole population. The publicans were required to deliver the sum they collected to the Roman treasury. Because it was a direct personal tax, it was regarded by the more zealous Jews as a greater humiliation than export or import duties. Consequently, it was resisted by many (such as Judas of Galilee and his followers) who more or less readily accepted the payment of customs (Acts 5:37).