“Matthew 22:15. That they might entrap him in his words. The Pharisees, perceiving that all their other attempts against Christ had been fruitless, at length concluded that the best and most expeditious method of destroying him was, to deliver him to the governor, as a seditious person and a disturber of the peace. There was at that time, as we have seen under another passage, [59] a great disputing among the Jews about the tribute-money; for, since the Romans had claimed for themselves the tribute-money, which God commanded to be paid to Himself under the Law of Moses, (Exodus 30:13,) the Jews everywhere complained that it was a shameful and intolerable crime for profane men to lay claim, in this manner, to a divine prerogative; besides that, as this payment of tribute, which was enjoined on them by the Law, was a testimony of their adoption, they looked upon themselves as deprived of an honor to which they had a just claim. Now the deeper any man’s poverty was, [60] the bolder did it render him to raise sedition.

This trick of taking Christ by surprise is therefore continued by the Pharisees, that, in whatever way he reply as to the tribute money, they may lay snares for him. If he affirm that they ought not to pay, he will be convicted of sedition. If, on the contrary, he acknowledge it to be justly due, he will be held to be an enemy of his nation, and a betrayer of the liberty of his country. Their principal object is, to lead the people to dislike him. This is the entrapping to which the Evangelists refer; for they suppose that Christ is surrounded on all sides by nets, so that he can no longer escape. Having avowed themselves to be his enemies, and knowing that they would, on that account, be suspected, they put forward — as Matthew states — some of their disciples. Luke, again, calls them spies, who pretended to be righteous men; that is, persons who deceitfully professed an honest and proper desire to learn: for the pretense of righteousness is not here used in a general sense, but is limited to the present occasion, because they would not have been received, had they not made a pretense of docility and of genuine zeal.

With the Herodians. They take along with them the Herodians, because they were more favorable to the Roman government, and therefore would be more disposed to raise an accusation. It is worthy of attention that, though those sects had fierce contentions with each other, so bitter was their hatred against Christ, that they conspired to destroy him. What the sect of the Herodions was, we have formerly explained [61] for, Herod being only half a Jew, or a spurious and corrupt professor of the Law, those who desired that the Law should be kept with exactness and in every part, condemned him and his impure worship; but he had his flatterers, who gave plausible excuses for his false doctrine. In addition to the other sects, therefore, there sprung up at that time a religion of the Court….

…18. Knowing their malice. They had opened the conversation in such a manner that they did not appear to differ at all from excellent scholars. Whence then had Christ this knowledge, but because his Spirit was a discerner of hearts? It was not by human conjecture that he perceived their cunning, but because he was God he penetrated into their hearts, and therefore they gained nothing by attempting the concealment of flattery and of pretended righteousness Accordingly, before giving a reply, he exhibited a proof of his Divinity by laying open their concealed malice. Now since wicked men every day employ snares of the same kind, while their inward malice is concealed from us, we ought to pray to Christ to bestow upon us the spirit of discernment, and that what he had by nature and by his own right he may grant to us by a free gift. How much we need this prudence, is evident from the consideration that, if we do not guard against the snares of the wicked, we shall constantly expose the doctrine of God to their calumnies.

19. Show me the tribute-money. When Christ orders them to bring forward a coin, though at first sight it appears to be of no great importance, yet it is sufficient for breaking their snares. In this way they had already made an acknowledgment of subjection, so that Christ did not find it necessary to enjoin upon them any thing new. The coin was stamped with Caesar’s likeness; and thus the authority of the Roman government had been approved and admitted by the general practice. Hence it was evident that the Jews themselves had voluntarily come under obligation to pay tribute for they had given up to the Romans the power of the sword; [62] and there was no propriety in making a separate dispute about the tribute-money, for that question depended on the general arrangements of the government.

21. Render therefore to Caesar those things which are Caesar’s. Christ reminds them that, as the subjection of their nation was attested by the coin, there ought to be no debate on that subject; as if he had said, “If you think it strange to pay tribute, be not subjects of the Roman Empire. But the money (which men employ as the pledge of mutual exchanges) attests that Caesar rules over you; so that, by your own silent consent, the liberty to which you lay claim is lost and gone.” Christ’s reply does not leave the matter open, but contains full instruction on the question which had been proposed. It lays down a clear distinction between spiritual and civil government, in order to inform us that outward subjection does not prevent us from having within us a conscience free in the sight of God. For Christ intended to refute the error of those who did not think that they would be the people of God, unless they were free from every yoke of human authority. In like manner, Paul earnestly insists on this point, that they ought not the less to look upon themselves as serving God alone, if they obey human laws, if they pay tribute, and bend the neck to bear other burdens, (Romans 13:7.) In short, Christ declares that it is no violation of the authority of God, or any injury done to his service, if, in respect of outward government, the Jews obey the Romans.

He appears also to glance at their hypocrisy, because, while they carelessly permitted the service of God to be corrupted in many respects, and even wickedly deprived God of his authority, they displayed such ardent zeal about a matter of no importance; as if he had said, “You are exceedingly afraid, lest, if tribute be paid to the Romans, the honor of God may be infringed; but you ought rather to take care to yield to God that service which he demands from you, and, at the same the to render to men what is their due.” We might be apt to think, no doubt, that the distinction does not apply; for, strictly speaking, when we perform our duty towards men, we thereby render obedience to God. But Christ, accommodating his discourse to the common people, reckoned it enough to draw a distinction between the spiritual kingdom of God, on the one hand, and political order and the condition of the present life, on the other. We must therefore attend to this distinction, that, while the Lord wishes to be the only Lawgiver for governing souls, the rule for worshipping Him must not be sought from any other source than from His own word, and that we ought to abide by the only and pure worship which is there enjoined; but that the power of the sword, the laws, and the decisions of tribunals, do not hinder the worship of God from remaining entire amongst us.

But this doctrine extends still farther, that every man, according to his calling, ought to perform the duty which he owes to men; that children ought willingly to submit to their parents, and servants to their masters; that they ought to be courteous and obliging towards each other, according to the law of charity, provided that God always retain the highest authority, to which every thing that can be due to men is, as we say, subordinate. [63] The amount of it therefore is, that those who destroy political order are rebellious against God, and therefore, that obedience to princes and magistrates is always joined to the worship and fear of God; but that, on the other hand, if princes claim any part of the authority of God, we ought not to obey them any farther than can be done without offending God.

22 They wondered at him. Here, too, it appears how God turns to a different purpose the wicked attempts of His enemies, and not only disappoints their expectation, but even drives them back with disgrace. It will sometimes happen, no doubt, that wicked men, though vanquished, do not cease to growl; but, though their insolence be not subdued, however numerous may be their assaults on the Word of God, there is an equal number of victories which God has in his hand, to triumph over them and Satan their head. But in this reply, Christ intended to give a peculiar display of his glory, by compelling those men to depart crowned with shame.”

Link:
http://biblehub.com/commentaries/calvin/matthew/22.htm