It is hard to get excited about tax. Indeed the late fantasy author Terry Pratchett once had one of his characters exclaim “there was death and taxes, and taxes was worse, because at least death didn’t happen to you every year.” For Jesus, tax became a question of life and death when two rival groups questioned him in an attempt to catch him out and upend his integrity.

It seems the entrapment of an interviewee in a public debate is not an invention of the era of mass communications. Had Jesus answered that tax should not be paid to Caesar then he would have upset the Herodians who had some form of association to King Herod and relied on Rome’s support in order to stay in power. If on the other hand Jesus had replied that tax should be paid then this would have infuriated the Pharisees who saw Rome’s rule as an offense to God. Even more importantly if Jesus had publically stated that Jews should not pay taxes then although he would have won popular support from his audience he would also have risked incurring the wrath of the Romans for insurgency. But had he encouraged tax paying he could have been written off as a Roman collaborator. It was a very clever and cunning catch 22 question.

When the Pharisees and Herodians challenged Jesus’ integrity, he called out their hypocrisy. Jesus demonstrates great wisdom and skill in giving an answer that no one could refute. In a deft rhetorical jujitsu-like move Jesus turns the force of the attack question into an opportunity to teach something positive about the nature of Christian citizenship.

Jesus's answer is to give the image-bearer his due, which as all Jewish religious leaders would have known, could also be understood as a command to give God his due.

As every human being is made in God's image, therefore God deserves the lives of each and every one of us.

I would be cautious about trying to build an entire theology of church and state on this intense and under pressure interchange. Yet we can deduct from Jesus' words that it is not inappropriate for Christians to pay taxes even to regimes who do not abide by our principles. However, Jesus's brilliant response also shows that as believers we have a more basic responsibility - to offer up to God lives of consecrated service. Caesar’s poll tax demanded a denari (about a day's wages) but God should rightfully receive, not a tithe, a portion or a segment of our wealth, but all that we are.

When it comes to living lives of integrity in a culture no longer ruled by authorities that share Christian beliefs and values Jesus shows us that there are some responsibilities we have to fulfill towards the state but there is a higher call to offer God all all that he has entrusted to us to steward.