“Teacher,” they said, “we know that You are honest and seek favor from no one. Indeed, You are impartial and teach the way of God in accordance with the truth. Is it lawful to pay taxes to Caesar or not? Should we pay them or not?”
When the enemies of Christ, who thirsted for his blood, could not find occasion against him from what he said against them, they tried to ensnare him by putting questions to him. Here we have him tempted, or attempted rather, with a question about the lawfulness of paying tribute to Caesar. We had this narrative, Mat 22:15. I.
Commenting on Mark 12:13-17
And they brought it,.... The penny, which was a Roman one, and worth seven pence halfpenny of our money: and he saith unto them, whose is this image, and superscription; for it had the head of an emperor upon it, very likely the image of the then reigning emperor Tiberius, and a superscription on it, expressing his name, and perhaps a motto along with it...
And when they were come, they say unto him, Master, we know that thou art true, and carest for no man: for thou regardest not the person of men, but teachest the way of God in truth: Is it lawful to give tribute to Caesar, or not? (d) You do not judge by the outward appearance, so that the truth is therefore not darkened by any means at all.