Mark states the purpose plainly: they were sent "to catch him in his words" (Mark 12:13). They opened with praise: He is true, He cares for no man, He teaches the way of God in truth. Barnes calls the matching praise in Matthew "A hypocritical compliment, not believed by them, but artfully said, as compliments often are, to conceal their true design." Barnes explains the trap: if Jesus said it was not lawful, the Herodians would accuse Him "as being an enemy of Caesar"; if He said it was lawful, the Pharisees would accuse Him to the people of holding an opinion "extremely unpopular among them." Either answer could be used against Him.

Jesus, "knowing their hypocrisy," asked, "Why tempt ye me?" He asked for a penny, and when they brought it He asked, "Whose is this image and superscription?" They answered, "Caesar's" (Mark 12:15-16). Then He gave His answer: "Render to Caesar the things that are Caesar's, and to God the things that are God's." Mark adds, "And they marvelled at him" (Mark 12:17).

"Tribute" translates kensos, a Greek form of the Latin word census. Thayer's lexicon defines it as "the tax or tribute levied on individuals and to be paid yearly." Gill notes that the Syriac and Persic versions read "head money," a tax levied on the heads of families, or on every head in a family. "Caesar" was the Roman emperor; Gill says the reigning emperor was most probably Tiberius.

The Herodians are less familiar. Barnes says, "It is not certainly known who these were," but it is probable that they took their name from Herod the Great. Citing Dr. Prideaux, he says they held it lawful to pay tribute to a foreign prince. The Pharisees and Herodians stood on opposite sides of this question, which is what made it a trap. Their phrase "thou regardest not the person of men" uses the Greek word prosopon, "face": literally, "you do not look at the face of men," meaning He showed no partiality.

The questioners spoke better than they knew. Jesus really was true, really did teach the way of God, and really did not bend His teaching to please anyone. Their words were meant as bait, but the scene that follows proves them right. Jesus does not take either side's script.

Matthew Henry's Concise Commentary sums up how He answered: "Jesus avoided the snare, by referring to the submission they had already made as a nation." Rather than choosing between Rome and the people, He pointed both groups to what they owed Caesar and, more importantly, what they owed God (Mark 12:17).