Rev. Charles Lehmann + Trinity 23 + Matthew 22:17-22

    In the Name of + Jesus.  Amen.

    A lot of preachers use today's reading from Matthew 22 to talk about taxes. 
 That makes sense.  After all, the Pharisees were the tax protestors of their 
day.  They hated paying because it forced them to admit that they were under 
the thumb of the pagan Romans.  And, even worse, the coin of the day claimed 
that Tiberius, the Roman emperor, was the son of a god.  Having that filthy 
lucre in their pockets must have angered the legalistic Pharisees something 
fierce.

    Other preachers use this text to talk about tithing.  They say that you 
should pay your taxes both to the state and the church.  Those sermons go 
something like this:  “The state gets twenty-five percent or more from most of 
you, so why not give the church at least ten percent.  Isn't God worth at least 
half as much to you as the government?”

    You've probably heard both of those sermons at some point in your life, and 
chances are you didn't like at least one of them.  You might not have liked the 
first one because no one likes to be reminded about their obligations to the 
IRS.  You might not have liked the second one because it's the kind of sermon 
that seems to justify the opinion that all the church wants is your money.

    I'm not going to preach either of those sermons today.  I certainly could 
preach about our duty to obey the government.  That is one small aspect of our 
text today in Matthew 22.  I couldn't, however, preach the second sermon.  This 
text has nothing to do with tithing.  God does love a cheerful giver, and it is 
the joy of the Christian to give back to God from the abundance we have 
received, but that's not what this text is about.  In fact, Jesus seems to be 
condemning the temple tax in this text.  He talks about our duty to the 
government, but He says absolutely nothing in favor of the half-shekel tax that 
all Jews paid each year into the temple treasury.

    Matthew 22 doesn't tell us that God wants our money.  But don't let that 
fool you... He does want something.  To find out what that is, let's look at 
the text a bit more carefully.

    When the Jews ask Jesus if it is lawful to pay taxes to Caesar, he asks for 
a coin.  The coin, a denarius, was the pay that a laborer would receive for one 
day's work.  It had a picture of Tiberius Caesar and an inscription that read, 
in part, “son of the divine Augustus.”  On the basis of the image and the 
inscription, Jesus says, “Give to Caesar what is Caesar's.”  The picture and 
the inscription identify the owner of the coin.  If it was a quarter that Jesus 
had received, He probably would have said “Give to Washington what is 
Washington's.”

    But Jesus doesn't stop with “Give to Caesar what is Caesar's.”  He also 
says, “Give to God what is God's.”  So, what is that?  Is it money?  Of course 
not!  We've already established who the money belongs to.  It has the image of 
an American president embossed on it.  It has United States of America printed 
on it.

    Jesus tells the Pharisees to give to God what is God's.  It is in these 
words of Jesus that we may come to the true meaning of the parable.  When we 
ask what belongs to God, the answer seems obvious.  Everything belongs to God.  
He created the entire universe by the Word of His command.  The question 
shouldn't be, “What belongs to God?”  Everything belongs to God.  The question 
is what Jesus is referring to in this parable.  What does he mean here in 
Matthew 22?  In order to answer that question, we must ask two other questions. 
 Where is God's image, and where is His inscription?

    There are a few passages of Scripture that can help us with the first 
question, but we're going to focus on just two.  The first is from Genesis 1.  
“God created man in his image.  In the image of God he created him.  Male and 
female, He created them.”  Here we are told for the first time in the 
Scriptures where we can see the image of God.  Adam and Eve are created in the 
image of God.  In their initial state of holiness, Adam and Eve both bear God's 
image.

    Recognizing that, however, can only take us so far.  What is the image of 
God? For the answer to this question, we must go to the book of Colossians.  
Paul writes, “Jesus is the image of the invisible God.”  The word Paul uses is 
icon.  An icon is a painting.  Jesus is a painting of God.  Jesus is the 
invisible God made visible.  Paul tells us that if you want to know what God is 
like, look at Jesus.

    Since Jesus is the image of God and Adam and Eve were created in God's 
image, we can say that Adam and Eve were created in Christ.  This means that in 
their initial state of innocence and holiness, Adam and Eve were in a perfect, 
trusting relationship with Jesus.  They looked to the Son of God for all good 
things.

    Sadly, everything changed very soon after this.  Adam and Eve ate from the 
tree they had been commanded not to eat from.  When they disobeyed God, their 
perfect relationship with Jesus was lost.  Apart from faith, we do not bear 
God's image.  Apart from faith, we are only fashioned after the sinful likeness 
of our fallen parents.

    The image of God is restored to us only when God gives us the gift of 
faith.  Those who hear the Word of God and because they believe it hold onto 
Christ as their Savior bear God's image.  It is only through the work that God 
does through His Word that the image of God that Adam and Eve lost through sin 
can be restored to us.

    So now that we know where the image of God is, we can move on to the second 
question.  Where is the inscription?  On the denarius, the inscription was 
“Tiberius Caesar, son of divine Augustus.”  This gives us a clue both as to 
what God's inscription  is and where we can find it.  The inscription is the 
Name of God, and you find it the same place where you find the image.

    Jesus tells us to give to God what is God's.  We know what the precious 
possession that Jesus is referring to in today's reading is.  You have the 
answer.  By looking at the Scriptures, we've come to the brink of it.  God 
doesn't want your money, dear Christians.  He doesn't even need it.  All things 
have been made by Him and all things belong to Him.  But your neighbor does 
need your money.  Your neighbor also needs your good works.  Your neighbor 
cannot live without what God provides for him through you and others.  Your 
neighbor needs you, but God doesn't.  He doesn't want your money.  God wants 
much more than that.  He wants you.

    How do we know?  We know because He has claimed you as His own.  We know 
because He has put His Name on you.  He has written it on you with water.  He 
has spoken it with the lips of a pastor.  God has adopted you as His own 
precious and beloved child, and He has done it with the waters of baptism.

    Paul tells us that as many of us as are baptized into Christ Jesus are 
baptized into His death.  By baptism, we are once more “in Christ.”  His image 
has been poured onto our heads.  We have received the sign of the cross on our 
foreheads and our hearts to mark us as ones redeemed by Christ the crucified.

    Whoever has been baptized into Christ has had Christ placed on them as a 
garment.  When the Father looks upon you, He does not see a sinner who is 
deserving of eternal death and condemnation.  When the Father looks at you, He 
sees His bloody Son nailed to a cross.  He sees Jesus suffering all that you 
deserve.  He sees the holy and innocent one dying a criminal's death.  Because 
the Father has poured out His wrath on Jesus, there is nothing left for you but 
love and mercy.

    Jesus tells us to give to Caesar what is Caesar's and to God what is God's. 
 And it is done.  Jesus has given Himself for you and so you, through your 
baptism, have been claimed by Him for His Father.  You are forgiven.  You are 
pure and holy.  You are marked with the Name of the Triune God.  You belong to 
the Creator of the Universe.  It is now Christ's great joy to present you to 
His Father, to give you to Him as His own child.  Your true and heavenly Father 
loves you.  He has spared no expense to claim you, not even the life of His 
eternally begotten Son.

    You are worth more to God than any amount of money is to the IRS.  There is 
no comparison.  You have been purchased with blood.  You are forgiven, and you, 
people loved by God, belong to Him.

    In the Name of the Father, and of the + Son, and of the Holy Spirit.  Amen.

    And the peace of God which surpasses all understanding keep your hearts and 
minds in faith in Christ Jesus.  Amen.

 Rev. Charles R. Lehmann
Pastor, Saint John's Lutheran Church, Accident, MD
http://www.stjohncove.org

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