The Romans had laid a tax upon Judæa when it became a Roman province: the Jews hated this mark of subjection, and the Pharisees taught, that as the Jews were God's chosen people, they ought not to pay tax or tribute to any foreign power. The Herodians held the contrary opinion; and some of the Jews followed them. Cæsar was a common name or title given to all the Roman Emperors, who had each their own particular name besides. Augustus Cæsar was Emperor of Rome when Jesus Christ was born; and, at the time we are speaking of, Tiberius Cæsar was the Emperor. If, to the question now asked, Jesus should answer, "Do not pay tribute," the Herodians would be offended, and would get the Roman governor to punish Him. If, on the other hand, Jesus should declare that it was lawful and right to pay tribute, the greater part of the Jewish people would be very indignant, and perhaps stone Him at once: at any rate, He would lose their favour, so that they would not oppose His destruction. Thus the Pharisees felt confident that Jesus must fall into the snare. "But Jesus perceived their wickedness; and knowing their hypocrisy, said, Why tempt ye me, ye hypocrites? Show me the tribute-money," that I may see it. "And they brought unto him a penny"--a Roman coin, equal to 7-1/2_d._ of our money, having upon it the image or figure of the Emperor's head, with some words, called the superscription, round it: just as our money has the Queen's image upon it, and writing also. "And he saith unto them, Whose is this image and superscription? They say unto him, Cæsar's. Then saith he unto them, Render therefore unto Cæsar the things which are Cæsar's; and unto God the things that are God's." Thus teaching, that their duty to God as His people, did not interfere with their duty to the Romans as temporal rulers. The Pharisees could not take hold of such words: "they marvelled at his answer, and held their peace, and left him, and went their way." Let us remember that with us also, our duty to God will not interfere with our duty to man: on the contrary, those who most love God, will best do their duty as Parents and Children, Kings and Subjects, Masters and Servants, Friends and Neighbours.