The Pharisees and the Sadducees, two factions of the religious leaders that opposed each other among the Jews of that time, felt the force of the reprimand contained in the previous parables, and sought a means of entangling the Lord Jesus in His own words asking Him cunning questions, as follows:
The Pharisees sent their own disciples along with the Herodians (a group loyal to Herod and the Roman rule), to ask the Lord Jesus this question.
They started with flattery that nevertheless was true, trying to catch Him off guard. That is because, whatever His answer, they intended it to get Him into serious difficulties.
If He said that the tax was lawful, the Pharisees were ready to accuse him of being a traitor to the motherland, and to be an enemy of the Israelite people's rights. If He said it was not right to pay it, the Herodians would declare that he was an enemy of Caesar, therefore an insubordinate and revolutionary person, that they could deliver into the power and authority of the governor (Luke 20:20).
However, the Lord saw their deception and immediately declared they were hypocrites. He demonstrated why He said this, by giving them concrete evidence of the situation of subservience in which they found themselves.
He told them to bring Him a coin of the tribute, which was a denarius, a silver coin equivalent to the daily wage (the temple tax was a Jewish coin, the shekel). The fact that they had the Roman denarius with them, and used it, was proof that they considered it legitimate. Their pretensions of not paying tax, therefore, were simple hypocrisy.
To strengthen His reply to the test even more, the Lord made them admit that the inscribed image on the coin was that of the Roman Emperor. The answer to the question was obvious now, and it was what the Lord said to them: "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's". (Verse 21).
They must also give God what was His (the temple tax, which sustained the temple with the priests and other servants, and the tributes of spiritual obedience, sacrifice, praise and worship).
His reply caused admiration to the Pharisees, who said no more and retreated.
The Sadducees said that there is no resurrection (and no angel or spirit - Acts 23:8). To tease Him, they proposed the hypothesis of seven brothers who married successively with the same woman, as she became a childless widow, in fulfillment of the commandment (Deuteronomy 25:5, 6).
The woman died after all of them, and the question was, whose wife she would be upon resurrection of the dead, because she could not have more than one husband. They were referring to resurrection of their physical bodies that had withered and died, and assumed this theory (in which they did not believe) that they would live again here on earth in the same way as before.
The Sadducees had quoted the Scriptures we know as the Old Testament, and the Lord Jesus declared that they did not know them (because nowhere do they suggest that there will be marriage after death), and that they doubted the power of God (to resurrect the dead). The Scriptures speak of existence after death, and the Sadducees should believe in it because of that, but they should not assume that it would be the same as before. The Sadducees did what the enemies of the Bible always do: they modify or add something to the doctrines of the Bible, to make them appear ridiculous.
In the Gospel of Luke (Chapter 20:34-36) we find more details of what the Lord Jesus said on this occasion: the "sons of this age" (those who currently live on Earth) "marry and are given in marriage" (join in couples); those who "are counted worthy to attain that age" (the souls of the dead sanctified in Christ, that go to heaven) and "at the resurrection of the dead" (when He comes for His church and later), "neither marry nor are given in marriage, nor can they die anymore, for they are equal to the angels”. That is, they will be raised above the present limitations of physical life, and will be equal to the angels. He added, "They are sons of God, being sons of the resurrection", or being worthy of resurrection, they are sons of God.
To demonstrate that the Scriptures confirm that those who died are still personally alive in soul and spirit, the Lord Jesus cited the fact that God declared to them (represented by Moses): "I am the God of Abraham, the God of Isaac, and the God of Jacob" (Exodus 3:6), and God is not God of the dead, but those alive.
Some of the scribes (they were Levites), liked His answer so much, that they exclaimed, "Master, You have spoken well." Note that these illustrious men called the Lord Jesus “Master” because of the masterful erudition He had demonstrated.
The Pharisees knew the Lord Jesus had responded well to the Sadducees, and rallied to discuss the situation again. Then one of them, who was a scribe, a doctor of law, came to Him with a profound question to verify His legal knowledge.
It seems it was their practice to divide the Law of Moses into major and minor commandments, but they had not determined which was the most important of all. Some thought it was that which ruled the sacrifices, others circumcision, others concerning the purification, etc.
Calling Him “Teacher”, the doctor of the Law asked His opinion on this question. With all His authority, the Lord Jesus just quoted, in response, two texts of His own Scriptures: Deuteronomy 6:4 and 5, and Leviticus 19:18.
The first text starts with the words: "hear, O Israel! The LORD our God, the LORD is one." It is to be noted that the LORD in the Old Testament is the great "I am what I am", the second person of the Trinity, which came into the world in the person of the Lord Jesus (John 8:58, Revelation 1:8, etc.). It was He who this doctor of the law was now speaking to, and He replied:
The first commandment is to love the LORD our God completely, above all things. This love is such as to leave everything that is dear to us, if this is the will of God, even at the cost of our own life. This is the first and greatest commandment of the law of God. As God is the Supreme Being, Creator and Sustainer of all things, we must love and obey Him above all else. If we love Him in such a way, our other affections will be addressed properly to everyone and everything else, according to His supreme will. Moreover, we know that God is holy, righteous and is love itself.
The second great commandment is similar to the first in importance, dignity, purity and usefulness. The scribe had not asked for it, but the Lord took the opportunity to summarize in a few words the whole law of God, "you shall love your neighbour as yourself”, adding, “There is no other commandment greater than these” (Mark 12:31).
These two commandments are the foundation of the whole law of Moses, and of all the warning messages and exhortations of the prophets contained in Scripture (they are also for Christian believers, because they were confirmed by the Lord Jesus and his apostles).
Mark informs us the doctor of law was wise, agreed wholeheartedly, and added that to obey these commandments is more than all the whole burnt offerings and sacrifices.
15 Then the Pharisees went and plotted how they might entangle Him in His talk.
16 And they sent to Him their disciples with the Herodians, saying, "Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men.
17 Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?"
18 But Jesus perceived their wickedness, and said, "Why do you test Me, you hypocrites?
19 Show Me the tax money." So they brought Him a denarius.
20 And He said to them, "Whose image and inscription is this?"
21 They said to Him, "Caesar's." And He said to them, "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's."
22 When they had heard these words, they marvelled, and left Him and went their way.
23 The same day the Sadducees, who say there is no resurrection, came to Him and asked Him,
24 saying: "Teacher, Moses said that if a man dies, having no children, his brother shall marry his wife and raise up offspring for his brother.
25 Now there were with us seven brothers. The first died after he had married, and having no offspring, left his wife to his brother.
26 Likewise the second also, and the third, even to the seventh.
27 Last of all the woman died also.
28 Therefore, in the resurrection, whose wife of the seven will she be? For they all had her."
29 Jesus answered and said to them, "You are mistaken, not knowing the Scriptures nor the power of God.
30 For in the resurrection they neither marry nor are given in marriage, but are like angels of God in heaven.
31 But concerning the resurrection of the dead, have you not read what was spoken to you by God, saying,
32 ‘I AM THE GOD OF ABRAHAM, THE GOD OF ISAAC, AND THE GOD OF JACOB’? God is not the God of the dead, but of the living."
33 And when the multitudes heard this, they were astonished at His teaching.
34 But when the Pharisees heard that He had silenced the Sadducees, they gathered together.
35 Then one of them, a lawyer, asked Him a question, testing Him, and saying,
36 “Teacher, which is the great commandment in the law?"
37 Jesus said to him, 'YOU SHALL LOVE THE LORD YOUR GOD WITH ALL YOUR HEART, WITH ALL YOUR SOUL, AND WITH ALL YOUR MIND.'
38 This is the first and great commandment.
39 And the second is like it: 'YOU SHALL LOVE YOUR NEIGHBOR AS YOURSELF.'
40 On these two commandments hang all the Law and the Prophets."
Gospel of Matthew chapter 22, verses 15 to 40