Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” But Jesus, aware of their malice, said, “Why put me to the test, you hypocrites? Show me the coin for the tax.” And they brought him a denarius. And Jesus said to them, “Whose likeness and inscription is this?” They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.” When they heard it, they marveled. And they left him and went away (Matt 22:17–22).
Paul argued in his defense, “Neither against the law of the Jews, nor against the temple, nor against Caesar have I committed any offense.” But Festus, wishing to do the Jews a favor, said to Paul, “Do you wish to go up to Jerusalem and there be tried on these charges before me?” But Paul said, “I am standing before Caesar’s tribunal, where I ought to be tried. To the Jews I have done no wrong, as you yourself know very well. If then I am a wrongdoer and have committed anything for which I deserve to die, I do not seek to escape death. But if there is nothing to their charges against me, no one can give me up to them. I appeal to Caesar.” Then Festus, when he had conferred with his council, answered, “To Caesar you have appealed; to Caesar you shall go” (Acts 25:8–12; ESV).
So the tribune came and said to him, “Tell me, are you a Roman citizen?” And he said, “Yes.” The tribune answered, “I bought this citizenship for a large sum.” Paul said, “But I am a citizen by birth.” So those who were about to examine him withdrew from him immediately, and the tribune also was afraid, for he realized that Paul was a Roman citizen and that he had bound him (Acts 22:27–29; ESV).
Their end is destruction, their god is their belly, and they glory in their shame, with minds set on earthly things. But our citizenship is in heaven, and from it we await a Savior, the Lord Jesus Christ, who will transform our lowly body to be like his glorious body, by the power that enables him even to subject all things to himself (Phil 3:19–21; ESV).
By faith Abraham obeyed when he was called to go out to a place that he was to receive as an inheritance. And he went out, not knowing where he was going. By faith he went to live in the land of promise, as in a foreign land, living in tents with Isaac and Jacob, heirs with him of the same promise. For he was looking forward to the city that has foundations, whose designer and builder is God (Heb 11:8–10; ESV).
For they could not endure the order that was given, “If even a beast touches the mountain, it shall be stoned.” Indeed, so terrifying was the sight that Moses said, “I tremble with fear.” But you have come to Mount Zion and to the city of the living God, the heavenly Jerusalem, and to innumerable angels in festal gathering, and to the assembly of the firstborn who are enrolled in heaven, and to God, the judge of all, and to the spirits of the righteous made perfect, and to Jesus, the mediator of a new covenant, and to the sprinkled blood that speaks a better word than the blood of Abel (Heb 12:20–24; ESV).
So Jesus also suffered outside the gate in order to sanctify the people through his own blood. Therefore let us go to him outside the camp and bear the reproach he endured. For here we have no lasting city, but we seek the city that is to come (Heb 13:12–14; ESV).
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R. Scott Clark
R.Scott Clark is the President of the Heidelberg Reformation Association, the author and editor of, and contributor to several books and the author of many articles. He has taught church history and historical theology since 1997 at Westminster Seminary California. He has also taught at Wheaton College, Reformed Theological Seminary, and Concordia University. He has hosted the Heidelblog since 2007.
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