Render therefore to CÃ¦sar the things that are CÃ¦sar's. He neither directly decided the question, nor offended the Herodians. They admired his wisdom, were quite disappointed, and retired with confusion. (Witham)

The reasoning of Christ appears to be this: As you are the subjects of CÃ¦sar, which you plainly acknowledge by admitting his coin, upon which he inscribes himself lord of Asia, Syria, and JudÃ¦a, &c. it is but just you pay him the tribute due from subjects to their sovereign; nor have you any reason to object on the plea of religion, since he demands of you for the exigencies of the public service only temporal things, and such as are in some respects already his own, by being stamped with his own image and superscription. But spiritual things, which belong to God alone, as your souls, stamped with his image, divine worship, religious homage, &c. God, not CÃ¦sar, demands of you. “Give therefore to CÃ¦sar what belongeth to CÃ¦sar, and to God what belongeth to God.” (Tirinus)

What our Saviour here commands us to give to God, is nothing else but our heart and affections. Here our divine Lord likewise shews us, how we are to steer the middle course between the two extremes, into which some persons fall. Some say that all must be given to God, and nothing to CÃ¦sar, i.e. all our time must be given to the care of our soul, and none to the care of the body; but Christ teaches that some must be given to the one, and part to the other. (Origen)

Although Christ clearly establishes here the strict obligation of paying to CÃ¦sar what belongs to CÃ¦sar, yet he is afterwards accused, as we have mentioned above, (see note on ver. 17) as if he forbade tribute to be paid to CÃ¦sar. In like manner, in spite of the most explicit declarations of the Catholic Church, respecting her loyalty and subjection to temporal powers, her enemies fail not to calumniate her doctrine as inimical to the state, and subversive of due subordination. But let our opponents attend to the following authority and public declaration of Pope Clement XIV. addressed to all Catholic bishops in the Christian world. “Be careful,” says he, “that those whose instruction in the law of the gospel is committed to your charge, be made sensible from their very infancy of their sacred obligation of loyalty to their kings, of respect to their authority, and of submission to their laws, not only for wrath, but for conscience sake.”

But princes should not exact, and subjects should not affect to give them ecclesiastical jurisdiction. St. Athanasius quotes the following strong words from an epistle of the famous confessor Hosius, to Constantius, the Arian emperor: “Cease, I beseech thee, and remember that thou art mortal. Fear the day of judgment, and meddle not with ecclesiastical matters; neither do thou command us in this kind, but rather learn them of us. To thee God hath committed the empire; to us he hath committed what belongs to the Church. And as he who, with a malicious eye, hath designs upon thine empire, opposeth the ordinance of God; so do thou also beware lest, by an improper interference in ecclesiastical matters, thou be made guilty of a great crime. For it is written, Give to CÃ¦sar, &c. Therefore, neither is it lawful for us on earth to hold the empire, neither hast thou, O emperor, power over incense and sacred things.” (St. Athansius, ep. ad solit. vitam agentes.)

And St. Ambrose to Valentinian, the emperor, (who by the ill counsel of his mother Justina, an Arian, required of St. Ambrose to have one church in Milan made over to the Arian heretics) saith: “We pay that which is CÃ¦sar’s to CÃ¦sar, and that which is God’s to God. Tribute is CÃ¦sar’s; it is not denied. The Church is God’s; it cannot verily be yielded to CÃ¦sar; because the temple of God cannot be CÃ¦sar’s right. Be it said, as all must allow to the honour of the emperor, for what is more honourable than that the emperor be said to be the son of the Church? A good emperor is within the Church, but not above the Church.” (St. Ambrose, lib. v. epist. Orat. de Basil, trad.)