Sovereign Grace Baptist Church

Date: 2-14-99

Sermon Number: Luke 133

Text: Luke 20:20-26

God's word on Taxes

"If at first you don't succeed try, try, again." This seems to have been the motto of the hateful leaders of Israel. For in the text that concerns us today we find them, once again, doing their best to bring our Lord's ministry to an end. Earlier in the chapter these same men tried to catch Jesus saying something incriminating. The result was their own humiliation. Then, in the Parable of the Vine-Growers," Jesus makes Israel's guilt very clear. He had sent His representatives, the prophets, to collect good fruit from His vineyard, but they were rejected and killed. By rejecting the prophets Israel had rejected God. According to Jesus God would now turn from the Jews and give His vineyard to the Gentiles. Those who heard knew exactly what Jesus had said and from that moment on the Jews' desire to destroy Christ was intensified. This brings us to our text for today.

(Luke 20:19-26 NASB) "And the scribes and the chief priests tried to lay hands on Him that very hour, and they feared the people; for they understood that He spoke this parable against them. So they watched Him, and sent spies who pretended to be righteous, in order that they might catch Him in some statement, so that they could deliver Him to the rule and the authority of the governor. (Only Rome could pass and carry out a death sentence. Therefore the Jews had to find something that the Roman officials would consider worthy of death. So, . . ) {21} They questioned Him, saying, "Teacher, we know that You speak and teach correctly, and You are not partial to any, but teach the way of God in truth. (Lying flattery) {22} "Is it lawful for us to pay taxes to Caesar, or not?" {23} But He detected their trickery and said to them, {24} "Show Me a denarius. Whose likeness and inscription does it have?" They said, "Caesar's." {25} And He said to them, "Then render to Caesar the things that are Caesar's, and to God the things that are God's." {26} And they were unable to catch Him in a saying in the presence of the people; and being amazed at His answer, they became silent."

"Is it lawful to pay taxes to Caesar, or not?" Although this question is designed to trap Jesus with His own words it serves a secondary purpose as well. It reveals something of the attitude the Jews had toward the Roman government. The Jews were a people in subjection to a foreign power, the Romans. These were an idolatrous people. Everything about them, especially in the realm of religion was offensive to the Jews. Each reigning Caesar believed he was divine and demanded that all his subjects worship him. Israel seems to have lived with this without compromise and Rome apparently didn't press the issue. Fact is the Jews enjoyed much freedom of worship and because of Rome they had protection from their enemies. But still they are a captive people. So there is resentment, bitterness, and, to make it worse, there were taxes. They came around as regular as clock work. Every Jew had to pay tribute or taxes to Rome. They had to support this pagan nation with their hard earned money and most of them did not like this one bit. So they put this question to Jesus, "Is it lawful for us to pay taxes to Caesar or not?"

The question sounds simple enough but it is calculated to bring Jesus to ruin no matter how He answers it. If He says yes, you ought to pay taxes to Caesar He will make enemies of a large portion of the Jewish community who felt it was clearly wrong to support a pagan government. If He said no, you should not pay your taxes, then He would be charged with rebellion against the Roman government. The question, as we have seen, did have some relevance to Israel's situation but its real goal was the destruction of Jesus. However, this was not just a troublesome teacher of strange doctrines. This was God in the flesh who was, among other things, omniscient. They came to Him with lying flattery and a trick question seeking His destruction. But Jesus knew what they were up to or, as the text puts it, ". . . He detected their trickery . . ." (Luke 20:23 NASB) We need to make a big deal of this statement because of the truth it reveals. Jesus did not just figure out the scheme they had concocted, rather, He knew the content of their hearts before they spoke. He knew because He knows and sees all things. God the Son, like God the Father and God the Holy Spirit, is omniscient. Lets spend just a few minutes with this all important doctrine beginning with the words of PROVERBS 15:3 "The eyes of the LORD are everywhere, keeping watch on the wicked and the good." This text describes the omniscience of God.

"Omniscient is a word that means "knowing everything." Scripture declares that God's eyes run everywhere (Job 24:23; Psalms 33:13-15, 139:13-16; Proverbs 15:3; Jer. 16:17; Heb. 4:13). He searches all hearts and observes everyone's ways (1 Sam. 16:7; 1 Kings 8:39; 1 Chron. 28:9; Ps. 139:1-6, 23; Jer. 17:10; Luke 16:15; Rom. 8:27; Rev. 2:23)-in other words, He knows everything about everything and everybody all the time. Also, He knows the future no less than the past and the present, and possible events that never happen no less than the actual events that do (1 Sam. 23:9-13; 2 Kings 13:19; Ps. 81:14-15; Isa. 48:18). Nor does He have to "access" information about things, as a computer might retrieve a file; all His knowledge is always immediately and directly before His mind. Bible writers stand in awe of the capacity of God's mind in this regard (Psalms 139:1-6; 147:5; Isa. 40:13-14, 28; cf. Rom. 11:33-36).

God's knowledge is linked with his sovereignty: He knows each thing, both in itself and in relation to all other things, because He created it, sustains it, and now makes it function every moment according to His plan for it (Eph. 1:11). The idea that God could know, and foreknow, everything without controlling everything seems not only unscriptural but nonsensical.

To the Christian believer, knowledge of God's omniscience brings the assurance that He has not been forgotten, but is being and will be cared for according to God's promise. Consider the beautiful words of Isaiah 40:27-31 NASB. "Why do you say, O Jacob, and assert, O Israel, "My way is hidden from the LORD, And the justice due me escapes the notice of my God"? {28} Do you not know? Have you not heard? The Everlasting God, the LORD, the Creator of the ends of the earth Does not become weary or tired. His understanding is inscrutable. {29} He gives strength to the weary, And to him who lacks might He increases power. {30} Though youths grow weary and tired, And vigorous young men stumble badly, {31} Yet those who wait for the LORD Will gain new strength; They will mount up with wings like eagles, They will run and not get tired, They will walk and not become weary."

Dear Christian, God sees, knows, and will never leave you or forsake you. The thing that has come into your life has not caught your God by surprise so that He doesn't know what to do. No, it is by design just as the opposition of the Jews was by design. It was necessary that the Christ be opposed, and accused, and convicted, and executed. For God had determined that His Son must die to atone for the sins of His people. The Jews and the Romans were the unlikely and unknowing instruments by which the death of our Savior must come to pass. Jesus knew for He was and remains omniscient. He knows all things because He is the Great God who has determined all things. (Hebrews 4:13 NASB) "And there is no creature hidden from His sight, but all things are open and laid bare to the eyes of Him with whom we have to do." Let this become your greatest comfort, God knows and He is with you.

To anyone who is not a Christian, however, the truth of God's universal knowledge must bring dread, for it comes as a reminder that one cannot hide either oneself or one's sins from God's view (Psalms 139:7-12; 94:1-11; John 1:1-12)." (From "Concise Theology.")

Hear again the word of God. (Psalms 94:1-11 NASB) "{3} How long shall the wicked, O LORD, How long shall the wicked exult? . . . {7} And they have said, "The LORD does not see, Nor does the God of Jacob pay heed." {8} Pay heed, you senseless among the people; And when will you understand, stupid ones? {9} He who planted the ear, does He not hear? He who formed the eye, does He not see? {10} He who chastens the nations, will He not rebuke, Even He who teaches man knowledge? {11} The LORD knows the thoughts of man, That they are a mere breath." Dear unbeliever, the God with which you have to do knows and He is near. Be fearful and repent lest His wrath fall upon you forever.

Having "detected their trickery" what did Jesus say to them about paying taxes? Look with me at (Luke 20:24-25 NASB) "Show Me a denarius. (Most compare this to a penny.) Whose likeness and inscription does it have?" And they said, "Caesar's." {25} And He said to them, "Then render to Caesar the things that are Caesar's, and to God the things that are God's."

I find it interesting that, as we study this passage, we are right in the middle of tax season. I find it doubly interesting that Shirley and I have recently been shocked with a tax obligation that could cause us to resent and despise our government. What are we to think of all this and how are we to react to being taxed by our government? The short of it is found in Christ's words. We are to pay the government what they are due in taxes and we are to give God what we owe Him. We have both earthly and heavenly obligations which cannot be entirely separated one from the other.

Why are we obligated to our government? Why does the All Knowing One tell us to submit to taxation when He, above all others, knows how unfair, excessive, and burdensome, taxes often are. Why do we have to pay. In the first place we pay because we owe a debt. I am reminded of the signs we often see in businesses, "Payment due at time of service." In other words, when we receive the benefit we must fork over the money. But for what benefit do we pay our government? Before I wrote this lesson I might have struggled just a bit with this question. But now I have a better understanding of this subject. With my taxes I pay for the roads I drive on. I pay for the military forces which protect my country. I pay for the policemen who protect me locally. I pay for my child's education if I use the public school system. My taxes pay for my retirement in the form of Social Security. They also pay for medical research, information systems, and, they insure banks and loan companies. My taxes pay my government to do many things that make my life in America what it is. Living here or in any country is no free ride. We must, by the command of God, give Caesar his due for services rendered. True, Israel was an unwilling citizen but nevertheless they benefitted from the power and government of Rome. Regardless of whether they benefitted from or appreciated the Roman government Jesus says pay what they ask. This is reason enough for the Christian. That which is due Rome is the tax they impose on their citizens and that which is due God is obedience. "Render to Caesar the things that are Caesar's and to God the things that are God's."

Let's look at some passages of scripture which expand on this subject. First look with me at 1 Peter 2:9-18 NASB.

"But you (Christians) are A CHOSEN RACE, A royal PRIESTHOOD, A HOLY NATION, A PEOPLE FOR God's OWN POSSESSION, (All Christians are the possession or property of God. Therefore, He has the right to command and direct us. He has chosen and saved us for a purpose. That purpose is now described.) that you may proclaim the excellencies of Him who has called you out of darkness into His marvelous light; {10} for you once were NOT A PEOPLE, but now you are THE PEOPLE OF GOD; you had NOT RECEIVED MERCY, but now you have RECEIVED MERCY. {11} Beloved, I urge you as aliens and strangers (on this earth) to abstain from fleshly lusts, which wage war against the soul. {12} Keep your behavior excellent among the Gentiles, (unbelievers) so that in the thing in which they slander you as evildoers, they may on account of your good deeds, as they observe them, glorify God in the day of visitation. {13} Submit yourselves FOR THE LORD'S SAKE (Because He said to! Do it for His glory! Do it because it pleases Him! Because it serves His purpose! Submit yourselves for the Lord's sake . . ) to every human institution, whether to a king as the one in authority, {14} or to governors as sent by him for the punishment of evildoers and the praise of those who do right. {15} FOR SUCH IS THE WILL OF GOD that by doing right you may silence the ignorance of foolish men. {16} Act as free men, and do not use your freedom as a covering for evil, but use it as bondslaves of God. {17} HONOR ALL MEN; LOVE THE BROTHERHOOD, FEAR GOD, HONOR THE KING. {18} Servants, be submissive to your masters with all respect, not only to those who are good and gentle, BUT ALSO TO THOSE WHO ARE UNREASONABLE." In other words, we are to render to each man what he is due. We are to honor all and submit without complaint to all human institutions. We are not to rebel against our masters even if they are unreasonable. In this way both God and the King get their due. We obey God by obeying the King.

Consider also the words of Romans 13:1-7 NASB. "Let every person be in subjection to the governing authorities. (Why must we do this?) For there is no authority except from God, and those which exist are established by God. (Do we believe this? Do we believe that God raises up one ruler and puts down another and that the one in place right now is God's man? I think it is probably easier to believe this in the U. S. than in most places because we live so comfortably. Still there are things to make us doubt the text. Is Mr. Bill Clinton really an authority sent from God? The answer must be yes. Like it or not, like him or not, God has put him in place just as He has all other authorities on earth. Our duty is to give to them the honor God commands us to give them. We are to pay our taxes and honor the King because this is the government God has seen fit to put in place at this time in history. In this way we fulfill our double duty to give to God and man that which is due them.) {2} Therefore he who resists authority has opposed the ordinance of God; (To rebel against our government is to rebel against the law of God.) and they who have opposed will receive condemnation upon themselves. {3} For rulers are not a cause of fear for good behavior, (Good behavior, on the human side, is defined by keeping the laws of the land. Those who do this, whether they think the laws are fair or abusive, will not be bothered by the authorities. For they are not in place to punish good behavior.) but for evil. Do you want to have no fear of authority? Do what is good, (lawful) and you will have praise from the same; {4} for it (the government or the law) is a minister of God to you for good. But if you do what is evil, (lawless) be afraid; for it (the government or the law) does not bear the sword (the gun or nightstick) for nothing; for it (the law or government) is a minister of God, an avenger who brings wrath upon the one who practices evil. {5} Wherefore (This is why . . ) it is necessary to be in subjection, not only because of wrath, (Not only because you will be punished if you do not subject yourself.) but also for conscience' sake. (Also because God tells us this is the right thing to do and our conscience tells us so.) {6} FOR BECAUSE OF THIS YOU ALSO PAY TAXES, FOR RULERS ARE SERVANTS OF GOD, DEVOTING THEMSELVES TO THIS VERY THING. {7} Render to all what is due them: tax to whom tax is due; custom to whom custom; fear to whom fear; honor to whom honor." This is the will of God for every Christian man, woman, and child. We must obey God and the authorities He has placed over us. This includes all authority. The Christian child must submit to the authority of his parents, teachers, and government. For in doing so he submits to God. The Christian wife must submit to her husband, they to one another, and together they must submit to God. We must obey the authorities God has placed over us. There is only one exception to the rule.

When a person in authority over us insists that we disobey a clear command of God then we are required to defy that person. An example of this is found in Acts 5:17-42 NASB. {17} "But the high priest rose up, along with all his associates (that is the sect of the Sadducees), and they were filled with jealousy; {18} and they laid hands on the apostles, and put them in a public jail. {19} But an angel of the Lord during the night opened the gates of the prison, and taking them out he said, {20} "GO YOUR WAY, STAND AND SPEAK TO THE PEOPLE IN THE TEMPLE THE WHOLE MESSAGE OF THIS LIFE." . . . {26} Then the captain went along with the officers and proceeded to bring them back without violence (for they were afraid of the people, lest they should be stoned). {27} And when they had brought them, they stood them before the Council. And the high priest questioned them, {28} saying, "We gave you strict orders NOT TO CONTINUE TEACHING IN THIS NAME, and behold, you have filled Jerusalem with your teaching, and intend to bring this man's blood upon us." {29} But Peter and the apostles answered and said, "We must obey God rather than men. . . . {41} So they went on their way from the presence of the Council, rejoicing that they had been considered worthy to suffer shame for His name. {42} And every day, in the temple and from house to house, they kept right on teaching and preaching Jesus as the Christ."

The Christian must always obey God rather than man. For no human can be allowed to usurp God's authority. A wife is to submit to the authority of her husband until he insists she disobey God. A child is to obey his parents until they insist that he disobey God. We are to submit to our government until it insists we disobey God. Then we are obligated to defy human authority.

The Jews who asked the question of Christ would not and should not worship Caesar. They would not and should not refer to him as divine. But they must honor him as their earthly king by paying his salary and supporting his armies with their taxes.

The application of the lesson to us is clear. During this tax season we must be certain to remain within the law. Not because we think it is fair but because by doing so we worship the one true and living God. We honor Him with our obedience even if those in authority over us are less than honorable men and women. God will take care of them, ours is to obey. Remember what the preacher said in the book of Ecclesiastes 12:13-14 KJV. "Let us hear the conclusion of the whole matter: Fear God, and keep his commandments: for this is the whole duty of man. {14} For God shall bring every work into judgment, with every secret thing, whether it be good, or whether it be evil." No one, ladies and gentlemen, will escape His omniscient eye, therefore let us worship with fear and trembling.

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