Pentecost 21 – 2026
Matthew 22:15-33
Marian Free
In the name of God in whom is no division, and who is Ruler of all. Amen.
One of the more shocking facts about Nazi Germany was the collaboration of the church with the authoritarian state, a state which was ultimately responsible for the murder of over 6 million people mainly Jews but also of homosexuals, gypsies, the differently abled, opponents of the government and anyone else who did not fit their ideal of the Aryan race. Not only did the church collaborate with such an oppressive and arguably evil state, they did so based on a theology which had emerged in the late nineteenth century which was a distortion of Luther’s Two Kingdom doctrine[1].
Christian Eduard Luthardt was the first to use Luther’s doctrine to support a conservative political government. He argued: “The gospel has absolutely nothing to do with outward existence but only with eternal life, not with external orders and institutions which could come into conflict with the secular orders and institutions but only with the heart and its relationship with God.” Followers of this doctrine denied the right of the Church to critique the government and urged Christians to submit to secular powers – however unjust or corrupt – on the basis that secular rulers had been instituted by God. According to this theology neither the gospel nor the ethics of the Sermon on the Mount could prevent a state from acting in a manner which suited its own end goal. That is the state was free to act however it pleased, completely unfettered by the moral and ethical constraints of the Gospel.
It was this theology which enabled the church to so easily capitulate when the National Socialist Government wanted to hang swastikas behind their altars and to take control of the government of the church. Indeed, at a conference in Rengsdorf in 1933 a statement was drawn up which included the words: “the church is obliged to obey the state in every earthly matter.[2]” This enabled (indeed encouraged) Christians to work with and for the Nazi regime with a clear conscience because they were able to believe that there was a distinct divide between their secular lives and their religious beliefs and practices. On this basis many, if not most German Lutherans remained loyal to Hitler to the end[3].
The question of church and state has been a fraught one throughout the history of Christianity and seems to be at issue in today’s discussion about the payment of taxes.
Over the past three weeks, we have read about Jesus’ dispute with the Priests and elders who had tried to entrap Jesus with a question about his authority. This week it is the turn of the Pharisees and the Herodians, followed by the Sadducees. The former believe that in asking Jesus a question about the payment of taxes they will force him either to alienate his followers or to cause offense to the government. The Sadducees think that they are on a winner with their question about the resurrection – surely now Jesus will see the irrationality of a belief in the resurrection
Unfortunately, we only have time to focus on the question about the taxes.
The Herodians, as their name suggests, are supporters of Rome and the Pharisees know that their existence depends on a degree of collaboration with the colonisers. Their question is a political one. “Is it lawful to pay taxes to Caesar or not?” Jesus’ challengers know that if Jesus says that it is lawful, then many of his supporters will be disillusioned by him. On the other hand, if Jesus claims that it is not lawful to pay taxes, he will be charged with sedition and put to death by the Romans. The Pharisees and Herodians believe that they have put Jesus in an impossible situation – whatever he says puts him at risk – either of alienating his followers or of defying Rome.
Jesus is smarter than that. He asks for a coin. The coin bears the image of the Emperor. This enables Jesus to declare that there is in fact no conflict of interest – one doesn’t have to choose between the Emperor and God. Coins minted by Caesar belong to Caesar. The payment or not of taxes is not a reflection of one’s relationship with God, nor is it an indication of support for an authoritarian, foreign government. Paying taxes acknowledges Rome’s political power but it in no way suggests that the Empire has moral authority – that authority belongs solely to God. Paying taxes to the Emperor may be a necessary evil but it no way suggests collaboration with or submission to that government (unless one is a tax-collector or a member of the ruling elite). The payment of taxes does not mean that there are not a multitude of other ways to resist the government as Jesus himself illustrates when for example he makes his triumphant entrance into Jerusalem and when he submits himself to the most violent and cruel form of execution devised by the Empire.
Jesus’ reaction to the question of the Pharisees is in fact a call to freedom – let the Emperor have what he wants but remember that first and foremost you belong to God. By any means pay your taxes but don’t buy into the Empire’s agenda, maintain your integrity, your control over your body, mind and soul, resist injustice, plead the cause of the marginalised and above all refuse to become collaborators in systems and institutions that oppress, demonise and destroy those who do not meet their ideals or those who challenge their unjust practices.
The gospels which advocate the dignity of all human beings, which insist on justice and freedom for all and which through the birth, life and death of Jesus proclaim God’s love for all people must never be used as an excuse for remaining aloof from the structures which govern our earthly existence nor as a reason for supporting a status- quo which suppresses and limits those who do not fit in. The gospels demand that we stand for those unable to stand for themselves, that we work for justice and peace, and above all that we recognise and resist evil in all its forms.
[1] An article that explains this doctrine and which I have used for this sermon can be found here: https://etsjets.org/wp-content/uploads/2010/08/files_JETS-PDFs_29_29-2_29-2-pp193-203_JETS.pdf
[2] Op cit p 200.
[3] Op cit p 202.
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