Mt 17:25; Mt 22:17; Mk 12:14
Greek – (κῆνσος) kḗnsos
Latin – census
English – census
KJV translation – tribute
The recent arrival in the post of our UK Census 2021 instructions, for online completion of the questions by Sunday 21 March, reminded me that not only is our English word ‘census’ derived from the Latin ‘census’ but also that the same Latin word was loaned to Greek and occurs three times in the New Testament, translated ‘tribute.’
Census-taking is not a recent development. Governments have been attempting to collect information on their citizens for many thousands of years and censuses were taken in such diverse regions as ancient China, Egypt, Rome and Israel. Whereas modern census returns are used for planning the funding and delivery of education, infrastructure, health, security and other vital public services, the information collected in the ancient world was for the purposes of taxation and/or military service. Certainly these two reasons lay behind the censuses recorded in the Bible.
The Old Testament mentions census-taking by Joshua (Josh 8:10), and King Saul (1 Sam 11:8; 13:15; 15:4) but the most famous are the two censuses shortly after the Exodus in the 15th century BCE, the census taken by King David about 1000 BCE, the Roman census around the time of Christ’s birth and another mentioned in a speech by Gamaliel in Acts 5:36. The latter in 6 CE met with resistance led by Judas of Galilee.
The census records in scripture, unfortunately, have become the target of critical scholarship and there is controversy surrounding the details given in the biblical accounts. Should you wish to investigate them, much has been written and is readily available online via Google searches relating to topics like: census figures in the book of Numbers, King David’s census, the census under Augustus Caesar, the census of Quirinius, the Theudas problem.
It strikes me as interesting that although in Latin the word ‘census’ means ‘roll’ or ‘registration’ it seems from its three occurrences in the Greek New Testament (Mt 17:25; Mt 22:17; Mk 12:14) that the Jews in the Roman province of Judaea at the time of Christ did not use it in its original sense. They used the word kḗnsos, not for the registration upon which the tax was based but for the actual tax itself. The KJV therefore translates kḗnsos as ‘tribute’, some modern versions translate it as ‘poll-tax.’ That tax was the ‘tributum capitis’ (head-tax) that the Romans imposed on everyone whose name was on the census. It did not apply to Roman citizens but to the population of the provinces ruled by Rome. All males aged 14 to 65 and females aged 12 to 65 were liable, including slaves.
It was a flat rate personal tax of one denarius (a Roman silver coin) per head. The census figures were updated regularly and based on these the Romans calculated how much each tax district owed. These districts were groups of towns called toparchies. Once assessed the local authorities then had to pay the relevant amount to the Romans, who left it up to them to collect the money as they saw fit. The poll-tax was unpopular in the provinces because it brought home to the citizens in a personal way the fact that they were under the domination of a foreign regime.
The tax was particularly hated in Judaea, although, to some extent, it could be said that the Jews had only themselves to blame for it. After the death of Herod the Great in 4 BCE two of his sons, Antipas and Philip, each governed as tetrarch over a quarter of his kingdom. The remaining half, consisting of Judaea, Samaritis and Idumaea, was ruled by another son, Archelaus, as ethnarch. These kings, ruling as clients of Rome, were responsible for collecting the taxes in their own dominions.
The Herods were Idumeans (descendants of Edom) but were brought up as Jews. Although in league with Rome they had the sensitivity (not something for which the Herods are famous) to collect their taxes in local coinage which did not bear an image and was thus acceptable to Jews (Ex 20:4); unlike the Roman denarius which bore the image of the emperor. Archelaus was not a good ruler and for various reasons, including a marriage that was considered incestuous, was disliked by his subjects. The Jews therefore sent delegations to Rome complaining about Herod Archelaus, who was eventually summoned to Rome for investigation.
In 6 CE Archelaus was deposed by the emperor and died in exile less than ten years later. The Jews, however, got more than they bargained for because the Romans annexed Archelaus’s territory, bringing the districts of Judaea, Samaritis and Idumaea under their control as the Roman province of ‘Judaea.’
Direct rule from Rome brought Judaea under the Roman tax system, with its regular censuses and payment of the head-tax in Roman coinage. In 6 CE the first census was taken to determine the tax liability of the new province. This resulted in armed resistance organised by Judas of Galilee on the basis that it was not for people who regarded God as their only master to pay tax to the Roman emperor. The beginning of the Zealot movement is usually traced to this time.
When the Jewish religious leaders had their representatives ask Jesus the loaded question: ‘Is it lawful to give tribute unto Caesar or not?’ these recent events were still in everyone’s mind and the sensitive topic of the head-tax could easily have inflamed nationalistic and religious fervor.
‘RENDER THEREFORE UNTO CAESAR THE THINGS WHICH ARE CAESAR’S; AND UNTO GOD THE THINGS THAT ARE GOD’S’
In Matthew’s gospel the scene in which Jesus uttered those now famous words about payment of the tribute is set in one of several episodes where he is in conflict with the Jewish religious leaders. These are recorded in Matthew chapters twenty-one and twenty-two. They contain six controversy stories, among which are interspersed four parables. The stories, as already mentioned, are about conflict with the religious authorities. The parables also concern the religious leaders and are aimed at them. They illustrate the failure of the religious authorities to respond to the call of God through Jesus and predict the results of that failure.
THE SIX CONTROVERSY STORIES
21:12-17 Jesus asserts his authority by cleansing the Temple
21:23-27 The question which challenges Jesus’ authority
22:15-22 The question about payment of the poll-tax to the emperor
22:23-33 The questions about the resurrection
22:34-40 The question about the most important commandment
22:41-46 The question (asked by Jesus) about David’s Lord.
THE FOUR PARABLES
21:18-22 The destruction of the unfruitful fig tree
21:28-32 The two sons
21:33-46 The vineyard and the tenants
22:1-14 The wedding banquet and the guest without the proper garment
22:15-22 THE QUESTION ABOUT PAYMENT OF THE POLL-TAX TO THE EMPEROR
After Jesus had driven the traders from the temple the religious leaders had challenged him to state by what authority he had the right to do so. He had replied by asking them if John’s baptism was from heaven, or of men. They dared not answer as they had rejected John but the people thought highly of him. Although it was obvious to all that they knew the answer to the question, they replied that they did not know. This meant that the leading authorities publicly declared themselves unfit to pronounce judgement on a simple, clearcut matter. Jesus therefore refused to tell them by whose authority he had cleansed the Temple (21:27).
Having been made to look incompetent in their discussion with Jesus the Pharisees deliberately consulted (22:15) and laid plans as to how they might trap him in his talk. It is likely that they involved other groups, such as the Herodians (22:16) and the Sadducees (22:23), whom they normally opposed, in these discussions. It is interesting that often those who have no time for one another are willing to temporarily lay aside their differences and form a coalition against Christ and his teachings.
They therefore approached Jesus, armed with premeditated questions, and began by insincerely flattering him with words similar to those which Nicodemus (Jn 3:2) had used sincerely: “Teacher, we know that you are true and teach the way of God truthfully, and you do not care about anyone’s opinion, for you are not swayed by appearances” (ESV). They addressed him as ‘teacher’ but he knew that they had not come to him as to a rabbi for guidance on a topic of religious concern. Once they asked their question ‘Is it lawful to pay taxes to Caesar, or not?’ he said: ‘Why put me to the test, you hypocrites?’
They had been hoping for a Yes or No answer. If Jesus condemned the payment of the poll-tax to Caesar then they would accuse him of sedition and have him arrested by the Roman authorities for being a Zealot. If he said it ought to be paid then they could stir up the crowd against him, saying that as a collaborator with the oppressive occupying regime and its corrupt system of taxation he was a traitor to his own people and the Jewish religion. There was no loophole. They had him in a dilemma, he could not escape.
Instead of giving a Yes or No answer Jesus asked them to show him the coin that was the only legal tender for paying Roman taxes. Taking a silver denarius he used it as a visual aid, asking: ‘Whose is this image and superscription?’ They answered: ‘Caesar’s.’ Matthew does not tell us which emperor had struck the coin. It may have borne the engraved image of the then current emperor Tiberius Caesar, or perhaps that of his predecessor and stepfather, Caesar Augustus. If a coin of Tiberius it would typically have been inscribed in abbreviated Latin as follows:
[Obverse]
TI. CAESAR DIVI AVG. F. AVGVSTVS
Tiberius Caesar, Son of the Divine Augustus, himself Augustus
[Reverse]
TR. POT. XVII. IMP. VII.
Holder of the Tribunician Power for the Seventeenth Time, Hailed as Imperator (Victorious Commander) for the Seventh Time
Jesus said to them: ‘Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s’. It is then said that his questioners marvelled and left him. This was because it was a wise answer which identified two sets of priorities. Jesus was effectively asking them: ‘Who is Caesar and what does he demand?’ and ‘Who is God, and what does he demand?’ His words must have struck home to both groups that had come together to ask the question. The anti-Roman Pharisees were unwilling to render to Caesar the things that were Caesar’s, the power hungry and wealth-seeking Herodians who colluded with the Romans were refusing to render to God what belonged to God.
As we complete and submit our census forms let us remember that every one of us has a two-fold obligation – to Caesar (the state), and to God. These are not mutually exclusive, faithfulness as a Christian does not hinder obedience as a good citizen. Nor are they the same. Caesar assesses what we have. God claims what we are. Caesar’s image and superscription are on our coins, God’s image and superscription is stamped on our consciences. Caesar takes from what is ours, tax is a liability and not voluntary. God expects us to give him our all, it is voluntary and not obligatory. We owe Caesar loyalty and respect, we give God our worship and our service.
If only the Jewish leaders had taken on board the wise advice that Jesus gave on the subject of the poll-tax! The Jewish wars (66-73 CE), the destruction of Jerusalem and the downfall of the Jewish nation might never have come to pass. They failed to ‘render unto Caesar the things which are Caesar’s; and unto God the things that are God’s,’ and paid a terrible price (Lk 19:42-44).