This text is constantly quoted to justify the refusal to pay to Cæsar the tax, be it church-rate or anything else, which he may demand for the support of a spiritual system, which we may not believe to be in accordance with the Divine will. I confess that the teaching of our Lord in these words seems to me to point in precisely the opposite direction. The argument which one often hears is to this effect: Cæsar is intruding into God’s province when he demands anything from us for spiritual uses; this is a department with which he has nothing whatever to do, and we are giving him that which is God’s if we yield to his claims. God alone has the right to claim anything at our hand for spiritual uses; and we are wronging Him, we are robbing the Lord of what political theologians call His “crown rights,” if we give unto Cæsar one farthing for the maintenance of any Church system or systems, or any spiritual operations of any sort, since these are of the things which belong to God alone. The argument of our Lord in these verses points surely the other way. With Him the test of the demand is not the purpose, but the thing demanded. If what is asked has Cæsar’s image on it, enough; let him have it; the responsibility of using it rests with him. If Cæsar asks that which has not his image upon it, which he cannot compel before his tribunals or distrain by his officers, such as your judgment, your conscience, and the support of your voice and your hand, obey God rather than man. If you yield to Cæsar, yield because you see that it is right in God’s sight, that it is a duty to God to yield to him; if you refuse, refuse because to yield would be wrong in God’s sight, and then be prepared to sustain your refusal even unto death.