Christians are dual citizens. But what if there is the need to choose between them?
1. The problem of unbelief. V20-22. The spies set a trap. Note their response to Jesus' answer (v26) - they ignored His answer because they had already made up their minds about Jesus. Unbelief is not an intellectual failure - it is a problem of the heart & will. Even our best answers, will make no impact on people. Pray that God may illuminate their hearts.
2. Giving back to Caesar and God. (v23ff) Here a 'poll' tax had to be paid to Rome as the conqueror. His response exposes their deceit (even in having coins). What is God's? What was Caesar doing in Jerusalem? (Leviticus 27) Israel was conquered by Rome because Israel had not given themselves to God.
3. Implications. No divide between sacred and secular. It is God's will we respect the local rulers, unless it it contradicts God's rule. (eg (a) proper to pay taxes, (b) What is morally right (which may be different to what is legal). (c) Giving back to God this week in all that we do.