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Tax Day

April 15, 2001

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Dear Friends,

Tax day is here again. We are getting a refund this year and for once filed early, so it is less traumatic that usual. However, tax day reminds us of the importance that taxes and tax collectors played in the Bible.

Rehoboam, son of King Solomon, lost most of his kingdom in the split between Israel and Judah because he refused to lessen the tax burden on the people. It was a census for the purpose of taxation that brought about the birth of Jesus in Bethlehem. Of course, the apostle of Christ and author of the first book of the New Testament, Matthew, was a tax collector.

The first tax recorded in the Bible was command in Ex. 30:11-16 for every man of military age (20 years old and up) to pay "half a shekel for an offering to the Lord." In compliance with this command, Jesus told Peter "go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee."

Probably the most poignant event recorded in the Bible regarding taxes is when Jesus was tested by his enemies in Matthew 22. They asked him "Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?" To answer "yes" would have alienated his followers who were even less enthusiastic about paying money to their pagan captors, Rome, than we are cutting a check to the IRS. To answer "no" would have been tantamount to rebellion against the empire.

We are told that "Jesus perceived their wickedness." They weren't asking an honest question. It was a trap. Jesus first order of business was to let them know he was not deceived. Jesus tells these evil men, "Why tempt ye me, ye hypocrites?"

Upon asking them to show him the tribute money, Jesus did as he often did in these situations. He answered the question with a question. The question was "Whose is this image and superscription?" His enemies responded with "Caesar's."

Now we get to the point of the story. Jesus tells them "Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's." Jesus tells men to pay their taxes. Paul echoes this in Romans 13 when he says "Pay to all what is due them–taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due." (NRSV)

This point Jesus is making has an echo back to Genesis 1 where God says "And God said, Let us make man in our image, after our likeness…So God created man in his own image, in the image of God created he him; male and female created he them."

But more important than the question of paying taxes, Jesus tells them (and us) that since we are in God's "image and superscription", we owe Him our very lives. Caesar's image replicated on the coin proved it was his. God's image replicated on us proves we are His.

I hope that thinking of the spiritual aspects of taxes makes paying them a little easier.

Have a great week!

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