Matthew 22:21 is sometimes used to defend the practice of tithing. In response to a question about whether the Jews should pay taxes or not, Jesus says, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” It is sometimes taught that since in the first part of this verse Jesus affirms the responsibility to pay taxes to Caesar, the second part of the verse affirms the responsibility to pay “taxes” to God in the form of tithes.
This application, however, is not the best way of understanding what Jesus says.
Jesus is Faced with a Dilemma
The passage begins with the Pharisees wanting to tangle and entrap Jesus (Matt 22:15). So they send some of their disciples and some Herodians to ask Jesus a trick question (Matt 22:16).
These two groups represent two of the many factions within Israel at this time. The Pharisees were often sympathetic to the segment of Jewish people who wanted the Roman occupation of Israel to cease, and thought that no law should rule in Israel except God’s law as found in the Torah. The Herodians, however, were supporters of King Herod, who was a vassal king of the Roman Emperor. King Herod was placed into power by the Emperor, and was given numerous privileges in Israel as long as he upheld the peace and worked to maintain Roman governance over the region. As supporters of King Herod, the Herodians also received some of these privileges.