Taxation and Representation

Dancing in the Kingdom- Table of Contents

Dancing In the Kingdom – Part 2 – The Kingdom Revealed– Chapter 10 – The Class of Apparitions

Taxation and Representation

[Bible references: Matthew 22:15-22; 17:24-27; Romans 13:1-7]

One of the issues at the beginning of the United States was a dispute over taxation without representation. The government in Rome set up a taxation system like all other governments in those days, the burden imposed by the taxes on the people was not a consideration. Furthermore, the tax collection that was done on behalf of the Roman government was handled by people that were often unscrupulous. When challenged about whether to pay those taxes, Jesus did not directly challenge the right of the government to collect taxes, but he used the image on the Roman coin to make a more significant point about idolatry.[1] The coin bears Caesar’s image (eikon) and belongs to that realm but God created us as his eikon and we belong to him.

The temple tax was established by Moses as a way of paying for the upkeep of the Tabernacle and was continued to support the upkeep of the Temple.[2] When challenged to pay the taxes by representatives of the temple, Jesus had a conversation with Peter which implied, that kings require taxes from strangers but not family, so as children of God, they did not need to pay the temple tax. Yet, so as not to cause offense, Jesus arranged to pay the taxes for Peter and himself anyway.


[1] By highlighting the physical features of the denarius used to pay the tax, Jesus gives us a number of things to think about. In the first place, the image of the emperor stamped into the coin’s surface, along with the blasphemous inscription with its claim to divinity2, call to mind the prohibition against images in the Decalogue (Exodus 20:4). By pointing out that his opponents possess and display such an object within the Temple grounds (21:23), Jesus seems to raise, not lower, the stakes of the conversation about money and human loyalty. The issue at stake here is nothing less than idolatry. (And this is not a problem that we can solve simply by printing different words on our currency — even words that confess our trust in God.) Furthermore, when we think about Jesus highlighting the physicality of that denarius — the coin stamped out by human hands for human purposes, and the image of Caesar imprinted on it — it’s hard to ignore the connection to those words from the beginning of Genesis about what God said the first time God stamped out a human being: “Let us make humankind in our image, according to our likeness” (Genesis 1:26). (Pape, Lance. “Commentary on Matthew 22:15-22”) Working Preacher www.workingpreacher.org/commentaries/revised-common-lectionary/ordinary; Donavan, Richard Niell. “Biblical Commentary (Bible Study) Matthew 22:15-22” Sermon Writer  sermonwriter.com/biblical-commentary/new-testament-matthew-2215-22/

[2] Smith, Dean “Why Did Jesus Pay the Temple tax?”; Keener, Craig S. “The IVP Bible Background Commentary New Testament Open the Word Sept 16, 2016, opentheword.org/2016/09/16/why-did-jesus-pay-the-temple-tax/ p. 92-93

Reflect

In our system of representative government, we don’t have a direct say in how our tax money gets used. Some people feel that some of our tax money is used for immoral purposes. What do you think our response should be?

Observe

Read Matthew 22:15-22; 17:24-27; Romans 13:1-7. What is the link between paying taxes and loving our neighbor?