“Is it lawful
To pay taxes
The Roman Emperor,
ἔξεστιν ἡμᾶς Καίσαρι φόρον δοῦναι ἢ οὔ;
Luke indicated this group asked whether it was lawful for them (ἔξεστιν ἡμᾶς) to pay taxes (φόρον δοῦναι) to Caesar (Καίσαρι), the Roman Emperor, or not (ἢ οὔ)? This is similar to Matthew, chapter 22:17, and Mark, chapter 12:14, but slightly different. They wanted to know what Jesus thought about the Roman tax law. Mark said that they asked him whether it was lawful to pay the poll tax to Caesar or not (ἔξεστιν δοῦναι κῆνσον Καίσαρι ἢ οὔ)? They wanted to know the practical answer about whether they should pay this tax or not (δῶμεν ἢ μὴ δῶμεν)? Matthew indicated that these Pharisee disciples and the Herodians tried to trick Jesus. They wanted to know what Jesus thought about the Roman tax. They asked him (εἰπὸν οὖν ἡμῖν) what did he think (τί σοι δοκεῖ). Was it lawful to pay the poll tax to Caesar or not (ἔξεστιν δοῦναι κῆνσον Καίσαρι ἢ οὔ)? Rome had an annual personal census tax of one denarius worth about $1.50 USA, not that much. However, many of the Roman tax collectors were considered sinners. Jesus, on the other hand, had a milder view of these tax collectors. He appeared to accept the Roman rule and its taxing policies. As the political party of the Romans, the Herodians were there. The Israelites with the Pharisees were there also. Thus, his answer might offend someone. In fact, some Jewish zealots refused to pay any civil tax to the emperor. Do you like to pay taxes?