The United States Mint in January of 1999 began releasing, "The 50 State Quarters Program." This program authorized under Public Law 105-124 allowed for the U.S. quarter coin, twenty-five cent piece, to be changed five times each year over a period of ten years. The U.S. quarter still portrays the image of our first President, George Washington; however, the "Eagle" on the reverse (tails side) has been replaced. Each U.S. state is honored and recognized in the order they joined the Union. Since 1999, I have anxiously examined my pocket change to see if a new state quarter has appeared. This fun pastime has often been the topic of discussion with family and friends.

Jesus also talked about money in the Bible. The subject of paying taxes came up in the twenty-second chapter of the Gospel of Matthew when some Pharisees and Herodians tried to trick and trap Jesus. In Matthew 22:16-17 we read, "They sent their disciples to Him along with the Herodians. 'Teacher,' they said, 'we know you are a man of integrity and that you teach the way of God in accordance with the truth. You aren't swayed by men, because you pay no attention to who they are. Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?'" Note, they tried to "butter" Jesus up with compliments calling Him, "A man of integrity," and one who taught, "The way of God in accordance with the truth." I doubt they believed this, yet in their attempt of entrapment they spoke the truth regarding the character of Jesus.

Jesus, being one to never enter a foolish argument, answered them in verses 19 and 20. He said, "'Show me the coin used for paying the tax.' They brought Him a denarius, and He asked them, 'Whose portrait is this? And whose inscription?'"

Right away they knew the denarius coin bore the portrait of Caesar. Likewise, it is common knowledge that George Washington's likeness is contained on the U.S. quarter coin. The Pharisees and Herodians were amazed and possibly a little shocked and perplexed with Jesus' answer. Matthew 22:22 states, "They left Him and went away." Jesus' answer was simple and to the point. He said in verse 21, "Give to Caesar what is Caesar's, and to God what is God's."

On another occasion Jesus was faced with the dilemma of whether He should pay the temple tax or not. (See Matthew 17:24-27). In Matthew 17:24 we read, "After Jesus and His disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, 'Doesn't your teacher pay the temple tax?'"

Peter informed the tax collectors that Jesus did indeed pay His taxes. However, a short discussion then took place regarding whether Jesus should pay the temple tax or not. Jesus in His great wisdom sent Peter fishing to find the answer. In Matthew 17:27 we read, "But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for My tax and yours."

Money and paying taxes was a necessary evil in Jesus' day as it is for us today. A close examination of the text reveals several of Jesus' character traits, which Christians should strive to live by. First, we are to pay our taxes for in Matthew 22:21 we read, "Give to Caesar what is Caesar's, and to God what is God's." Second, we are not to involve ourselves in foolish arguments, but are to live our lives as men and women of integrity who teach the way of God in accordance with the truth. Third, we are to obey the laws of the land and live our lives in such a way, if possible, not to offend others.

My prayer is that the Spirit of truth would guide us into all truth as we strive to, "Be imitators of God, therefore, as dearly loved children and live a life of love, just as Christ loved us and gave Himself up for us as a fragrant offering and sacrifice to God."--Ephesians 5:1-2. Amen.