The Pharisees and Herodian tried to catch Jesus in His words, hoping to trump up some charges to justify arresting Him. His teaching was making them look bad. Their strategy this time was to try and corner Him into taking a position where He could be charged with sedition against Caesar and an enemy of Rome.
After flattering Him with mock sincerity, affirming that He only taught the way of God in accordance with the truth, they asked if it was appropriate for Jews to pay taxes to Caesar. He called their hand and informed them that He knew they were trying to trap Him. But rather than leaving the conversation at that, He asked them whose portrait and inscription was on the coin. When they said ‘Caesar’, He said that being the case, they should give to Caesar what belonged to Caesar and to God what belongs to God.
As Christian we essentially have dual citizenship. God has appointed us to the country in which we live. And as such we have an obligation to be law abiding and contributing citizens. But we are also citizens of heaven (Phil 3: 20). We are called to live within the tension of this duality. May God give us wisdom to know when we are to render to Caesar what is Caesar’s, and to God what is God’s.