Jesus teaches His disciples to pay civil tax to the Romans as well as the religious tax to the Jewish temple. The Law required every Jew over 19 years of age, including those living outside Palestine, to pay half a shekel a year for the upkeep and maintenance of the temple. Whoever did not pay the annual tax would cause offence. To observe loyalty to the temple and to avoid a scandal Jesus asks Peter to pay the tax for Himself and for Peter. Though Jesus has Divine power and would thus not have to be subject to such a law, He pays the tax out of His love, humility and reverence for God's temple.

As Christians we should submit to legitimate authority; however, "there is no authority except from God," (Rom. 13:1ff). Thus, we should be good citizens and perform our civic responsibilities and duties here on earth. But, let not these things make us forget our ultimate destiny since "there is no permanent city for us here; but we are looking for the city that is to come", (Heb. 13:14). As sons and daughters of God, "our citizenship is in heaven", (Phil. 3:20) and we "look for the things that are above", (Col. 3:1-3). Therefore, let us make our home with the Father.