Now Jesus stood in front of the governor [i.e., Pilate], who asked Him, "Are you the king of the Jews?" Jesus answered him, "You have said so."
After staying not more than eight or ten [more] days [there in Jerusalem], Festus went down to Caesarea and the following day he ordered Paul to appear before him as he sat in his court of justice.
Now it was the fifteenth year of the reign of Tiberius Caesar. Pontius Pilate was governor of Judea, Herod was ruler of Galilee, his brother Philip was ruler of the regions of Ituraea and Trachonitus [Note: These two men were sons of Herod the Great (See Matt. 2:1) and ruled over provinces east of the Jordan River] and Lysanias was ruler of Abilene [Note: This was a province just north of the two previously mentioned ones].
Then the Pharisees conspired as to how they could trap Jesus by what He said. So, they sent their disciples, [along] with the Herodians to Him [Note: These were members of a political party favoring King Herod], saying, "Teacher, we know that you are sincere, and that you teach the truth about God's way. You do not care for [i.e., do not fear or give in to] anyone or allow the position of any person to influence you. So, tell us what you think. Is it lawful to pay taxes to Caesar, or not?"
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But Jesus perceived their wicked intention and said, "Why are you putting me to a test, you hypocrites? Show me the coin used for paying taxes." And they brought to Him a coin [Note: This coin was equivalent to one day of a farm laborer's pay, or about $60-$84 in 1994]. He said to them, "Whose image and inscription are on this coin?" They answered Him, "Caesar's." Then He replied, "Pay to Caesar whatever belongs to Caesar and pay to God whatever belongs to God." And when they heard this, they marveled; then left Him and went away.
Then the Pharisees sent certain ones of their number [See Matt. 22:15-16] along with the Herodians [Note: This refers to members of a political party favoring King Herod] to attempt to trap Him by what He said. And when they arrived, they said to Him, "Teacher, we know that you are sincere, and [that you] do not care for [i.e., do not fear or give in to] anyone. For you do not allow [the position of] any person to influence you, but teach the truth about God's way. Is it lawful to pay taxes to Caesar, or not? Should we pay it, or should we not pay it?" But Jesus was aware of their hypocrisy and said to them, "Bring me the coin so I can see it." [Note: The amount of this coin was equivalent to one day of a farm laborer's pay, or about $60-$84 in 1994].
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So, they brought it to Him and He said to them, "Whose image and inscription [are on this coin]?" And they answered Him, "Caesar's." Then Jesus replied to them, "Pay to Caesar whatever belongs to Caesar and pay to God whatever belongs to God." And they greatly marveled at Him.
Later on another man, named Judas of Galilee, appeared during the census [Note: The time and circumstances of this census were probably known to the original readers], and led [a group of] people away after him, but he also was killed and all of his followers were scattered.
Now there were some there at that very time who told Jesus about some people from Galilee whose blood Pilate [the Roman governor] had mixed with their sacrifices [i.e., he had them murdered while they were offering their sacrifices].
Then some tax collectors came to him to be immersed and asked him, "Teacher, what must we do [i.e., to demonstrate our repentance]?"
Then after these things happened, Jesus went out [i.e., probably walking along a street] and saw a publican [Note: This was a person with a bad reputation for dishonest tax collecting activities] named Matthew [i.e., the same as Levi. See Mark 2:14] sitting at the toll booth [collecting taxes] and said, "Become my follower."
Show me the coin used for paying taxes." And they brought to Him a coin [Note: This coin was equivalent to one day of a farm laborer's pay, or about $60-$84 in 1994]. He said to them, "Whose image and inscription are on this coin?"
And everyone went to register in his own home town. So, Joseph also went from the Galilean town of Nazareth to David's town, which was the Judean town of Bethlehem, because he was among the descendants and family of David. [He went] to register, along with Mary, who was engaged to him and who was pregnant [at the time].
They began bringing accusations against Him, saying, "We discovered this man misleading the people of our nation and telling them not to pay taxes to Caesar, and claiming that he himself was the Messiah, a king!"
This was the first registration made while Quirinius was governor of Syria.
Now it happened in those days that a decree was sent out from Caesar Augustus [the Emperor of the Roman Empire] requiring [people from] the whole empire to be registered [i.e., for taxation purposes].