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John Wesley's notes on the Gospel: Matthew 22:15-22
15 Mark 12:13; Luke 20:20. 

16 The Herodians were a set of men peculiarly attached to Herod, and consequently zealous for the interest of the Roman government, which was the main support of the dignity and royalty of his family. Thou regardest not the person of men - Thou favourest no man for his riches or greatness. 

17 Is it lawful to give tribute to Cesar? - If he had said, Yes, the Pharisees would have accused him to the people, as a betrayer of the liberties of his country. If he had said, No, the Herodians would have accused him to the Roman governor. 

18 Ye hypocrites - Pretending a scruple of conscience. 

20 The tribute money - A Roman coin, stamped with the head of Cesar, which was usually paid in tribute. 

21 They say to him, Cesar's - Plainly acknowledging, by their having received his coin, that they were under his government. And indeed this is a standing rule. The current coin of every nation shows who is the supreme governor of it. Render therefore, ye Pharisees, to Cesar the things which ye yourselves acknowledge to be Cesar's: and, ye Herodians, while ye are zealous for Cesar, see that ye render to God the things that are God's.