John Gill Commentary Luke 20:25

"And he said unto them, Then render unto Caesar the things that are Caesar`s, and unto God the things that are God`s." — Luke 20:25 (ASV)

And he said to them, render therefore to Caesar the
things which are Caesar's
The Arabic version renders it, "give to the king what is the king's"; the tribute that was due to him; since they were under his government, and were protected by him, and traded with his money; the currency of which among them was an acknowledgment of him as their sovereign:

and to God the things which are God's ;
which relate to his worship, honour, interest, and kingdom; (See Gill on Matthew 22:21).