John Gill Commentary Luke 20:24

"Show me a denarius. Whose image and superscription hath it? And they said, Caesar`s." — Luke 20:24 (ASV)

Show me a penny
A Roman denarius, value seven pence halfpenny of our money. The Persic version adds, "they showed it, he asked of them"; and the Ethiopic version, "and they brought it, and he said unto them", as follows;

whose image and superscription has it ?
for the penny had an head upon it, with something written, as the name of the emperor, whose image it was, his titles, the date of the coin, or some motto on it:

they answered and said, Caesar's ;
very likely Tiberius Caesar's, who was at that time emperor of Rome; (See Gill on Matthew 22:20) and (See Gill on Matthew 22:21).