And they watched him, and sent forth spies, which should feign themselves just men, that they might take held of his words, that so they might deliver him unto the power and authority of the governor. In their intense hatred, conscious that the populace were on the whole in sympathy with Jesus, the Sanhedrim, to carry out their design on his life, determined to avail themselves of the hated Roman military police. Their hope henceforward is to substantiate a charge of treason against him. This was, in those troublous times, when insurrection against the detested Gentile rule was ever being plotted, a comparatively easy matter. The incident of the tribute money, which immediately follows, was part of this new departure in the Sanhedrin policy respecting the murder they so longed to see carried out.
And they asked him, saying, Master, we know that thou sayest and teachest rightly, neither acceptest thou the person of any, but teachest the way of God truly: Is it lawful for us to give tribute unto Caesar, or no? SS. Matthew and Mark both tell us that in this plot the Herodians were united with the Pharisees (and Sanhedrin). The great Nazareth Reformer was equally hateful to both these hostile parties; hence their union in this matter. It was a well and skilfully laid question. This "tribute" was a capitation tax—a denarius a head assessed on the whole population, the publicans who farmed it being answerable for it to the Roman treasury. As a direct personal tax it was most unpopular, and was looked on by scrupulous legalists and the more zealous Jews as involving a greater humiliation than the ordinary import or export customs dues. It occasioned at times popular tumults, as in the case of Judas of Galilee (Acts 5:37). If Jesus answered the question in the affirmative "Yes, it is lawful for the Jews to give this tribute to Caesar," then the Pharisees would use this decision of his as a means of undermining his credit with the zealous populace. "See, after all," they would say, "this pretended Messiah of yours is but a poor-hearted traitor. Think of King Messiah paying tribute to a Gentile." If, on the other hand, the Master had said such payment of tribute was unlawful, then the Herodians, who were watching him, hoping for some such expression of opinion, would at once have denounced him to their Roman friends as One who taught the people—only too ready to listen to such teaching—lessons of sedition. In the latter case Pilate and the officials of Rome would have taken good care that the Galilaean Master had troubled the Sanhedrin no more.