Are Taxes
Inevitable?
A sermon based on Matthew
22:15-22
by Rev. Randy L Quinn
Last week I began by comparing the
parable Jesus told to a movie that none of us would want to see - yet I
suspect lots of people would have gone.
Today's text sounds like the kind of TV
shows that lots of people like to watch. There is drama, there is
tension, but in the end, the hero comes out the winner. It's the plot
that is used in most of TV's drama series' and to some extent most of
TV's sitcoms.
But in many ways, it sounds like a
re-run. We've seen this episode so often that we know how it will turn
out, relieving some of the tension for us.
In the text, two groups of people become
unlikely allies in their attempt to trap Jesus. One group, the
Pharisees, is most concerned about the affairs of the temple. They have
an understanding with the Roman authorities that as long as they don't
oppose the crown they can worship according to their own traditions.
While they publicly decry the Roman thumb of authority, they know that
the alternative may be worse. In other words they have a vested
interest in the status quo.
The other group, the Herodians, are more
concerned about the state of political affairs. They, too, have an
understanding with the Romans that as long as there is a sense of peace
within the territory Herod's family can rule by proxy and the Herodians
can have their prominent political positions of power. They have a
vested interest in the status quo, too.
But no one likes to pay taxes. Ask
anyone in Washington, DC, and they will tell you no one likes paying
taxes. Yet the vast majority of the people working in DC get their
salaries directly from those taxes.
When they talk about tax cuts, there is
rarely a simultaneous call for a reduction in congressional salaries.
The Herodians and the Pharisees team up
to ask Jesus a question. They begin by feigning approval of his
ministry - a ploy Jesus and everyone else can see through - and then ask
their question:
"Is it lawful" to pay taxes?
What kind of a question is that?
Ben Franklin is remembered for saying
that there are only two certainties in life, death and taxes. Whether
it's lawful or not, we're going to pay taxes.
But the attempt here is to throw Jesus
off balance. If he says "no," he is opposing Rome and they can have him
arrested. If he says "yes," he is agreeing to the oppression of Rome
and will certainly lose support in the public opinion polls.
By the way, in ancient Israel there were
two taxes. One was for the temple and one was for the King. The temple
tax was paid by each of the twelve tribes of Israel on a rotating basis,
so that each tribe paid the expenses for one month a year. The same
system was set up for the royal house of David.
When Solomon became King, he changed the
boundaries. It was the first redistricting for the benefit of a few
people at the expense of many. The people of Judah - Solomon's home
-
were left out of the royal tax rotation and everyone else had to pay
more. Some scholars say this was the root cause of the civil war that
ensued after Solomon's death.
In New Testament times, the Romans had
their own taxes. One of them was the "head tax." A "per capita" tax on
each person living in the land. The larger your family, the larger your
tax. It was because of this and other Roman taxes that Mary and Joseph
found themselves in Bethlehem.
The Romans collected their taxes through
mercenary tax collectors that were allowed to set their own profit
margins. Needless to say, tax collectors were only a little less
popular than the taxes themselves.
And as far as I can determine from my
reading, there were still temple taxes to be paid. But the tribes of
Israel were no longer distinguishable, so a "worship tax" was
instituted. Taxes were paid for each worshipping family in Israel, but
the "temple tax" was also required of those who lived in far away
lands. It was a religious obligation that was put upon the people in
addition to the scriptural mandates.
Some clubs and organizations have
similar taxes today. They call them dues. You pay dues to belong; you
pay dues to continue your relationship with that particular
organization, whether you attend regularly or not. We may not think of
it as taxation, but it is a form of taxation.
The "per capita" tax of Rome and the "worship" tax of the Temple were similar in many ways with one notable
exception: the Roman tax could only be paid with Roman coins, and the
Temple tax could only be paid with the Jewish shekel.
It may sound like a footnote, but let me
tell you a little about the Jewish shekel.
How many of you have ever collected
coins? I started a penny collection when I was in the fourth or fifth
grade. I still have it, in fact.
One of the features of modern currency
is the bust of a prominent person. Most of them are Presidents, though
Ben Franklin appears on some coins and several of our larger bills have
pictures of statesmen as well as Presidents
The shekel was a weight of silver that
became a coin. But there was no engraved image on it because of the
clear commandment about graven images. There were only symbols on it,
like candles or grain. So strong was their understanding of the
commandment that we find almost no pictures drawn of people from
Israel's history.
In fact, the graven image commandment
was used to interpret the first chapter of Genesis where it says we were
created in the image of God. That understanding of the image of God is
the reason in Jewish law that murder was wrong. It is destroying or
defacing the image of God.
Clearly, it would be sacrilege to accept
the Roman coin in the Temple because of the graven image of Caesar on it
(not to mention the fact that there was also an inscription on the Roman
coins saying Caesar was God.) To a Jew, it was blasphemy.
So the Herodians and Pharisees challenge
Jesus on a point of great interest - both to them and to us. Is it
lawful to pay taxes? No matter how he answers, Jesus will no doubt rile
someone's anger.
We can sense the tension that the crowd
must have felt when Jesus is confronted with such a question. And maybe
we can sense how much of an indictment it was for anyone in that crowd
to bring forth a coin with Caesar's image on it.
So we applaud Jesus for his marvelous
response.
"Give to Caesar the things that are
Caesar's and to God the things that are God's."
In other words, as long as there is
government there will be taxes.
But can we sense the tension this
creates for us today? Do we hear our own indictment?
Take a coin out of your pocket. I don't
normally carry coins with me, and if that's the case for you, take a
folded bill out of your wallet. We have long since accepted the images
without thinking in terms of the Ten Commandments. But the Commandments
haven't changed, only our understanding of them has. We no longer see
these graven images as idols.
But is that really true?
Look more closely. On your coin or bill
you will find the simple phrase, "In God we trust."
It begs the question, do we? Do we
trust God or do we trust our money? Who really is our God?
Who makes the decisions in your life, God or money?
How many of us have savings accounts?
How many of us have pension funds? How many of us worry about how the
bills are going to be paid this month? How many of us put our trust in
the bank? or in the stock market?
How many of you wish I hadn't asked
those questions?
Jesus isn't talking about the "separation of church and state" in his answer. He is providing a
rather caustic indictment on the system. There is no separation for the
Christian. We belong to the Kingdom of God or we don't. One or the
other. Not both.
What belongs to God is our life. We
were created in the image of God. If the image of Caesar belongs to
Caesar, then certainly the image of God belongs to God.
And the question remains, what are you
doing with your life?
God is a creative God. God created the
heavens and earth. How have you given your creativity to God?
You probably use that at work in some form or another. You may use
it at home for the benefit of your family. But how have you given
that to God?
God is a compassionate God. God has
compassion for the people of Israel and for all the people of the
world. How have you expressed that compassion in your life? You
probably have compassion for your family. And maybe even for a few
close friends. But when was the last time you allowed the compassion of
God to be seen through you by strangers? When was the last time you 'ate
with sinners' and befriended them? How and where have you cared for the
strangers in your midst? When was the last time you walked
alongside a person dying from AIDS?
God has given us many gifts, including
the gift of income and wealth. How have you allowed God to determine
how that wealth should be spent? After giving to Caesar the things that
are Caesar's, what have you given to God? Or maybe the better
response is after you have given to God, what is left to give to Caesar?
After hearing his response to their
trick question, the Herodians and Pharisees leave Jesus in amazement.
Clearly they didn't care about the answer he gave. They were only
trying to trap him.
But if we are to be Disciples, if we are
to claim the title of Christian, we MUST care about the answer and we
must find an appropriate response.
We cannot simply walk away in amazement.
Christ is asking for a commitment of our
lives. Not just our Sundays, not just our devotional times, not just
our prayer times. God wants all of our lives to be returned as a living
sacrifice.
The good news is that when we seek the
things of God, when we offer our lives, God will meet our needs. There
is enough in God's Kingdom to meet our needs, but we only learn that
when we give our whole selves to the master.
If you haven't done that before, today
is an opportunity to do that. God has done all that needs to be done,
all you need to do is accept the gift of life.
Ben Franklin was wrong. Taxes are
inevitable. Death is not.
Thanks be to God. Amen.