Herod the Great Tax Collector

Herod was a non-Hebrew. Strabo, a Greek geographer of Jesus’s time, wrote, “The Idumeans are Nabateans,” who were Arab people from the southeast Arabian Peninsula near the territory of Petra. As such, when Rome appointed Herod as the governor of Galilee and later the king of the Hebrews – an Arab over Hebrews – the people weren’t happy. They never accepted him as their rightful king, even after he married one of their princesses, Mariamne.

Rome did not care that the Hebrews were upset because Herod was an excellent tax collector. As a governor, he robbed the robbers and filled Rome’s pocket (the first Robin Hood). When he became king, he instituted heavy taxation and appointed tax collectors to collect them. To ensure the tax collectors did their job, he had a group of thugs, the Herodians, loyal to him and Rome. Even after his death, the Herodians and tax collectors ensured people paid the taxes up to four times (sometimes entering lifelong slavery).

The Pharisees hated the Herodians. But this time, they made an exception. They came with the Herodians to entrap Jesus in his words (Mark 12:13). They began with flattery:

“Teacher, we know you are truthful, and you concern yourself with no one. You don’t look at people’s faces [a metaphor for not showing partiality] but teach the way of God truthfully.” (12:14a)

Having set the stage, they asked:

“Is it lawful to give kensos to Caesar or not” (12:14b)

We get the English word census from kensos (through Latin). Every Hebrew was to give this tax once a year to be considered a member of Rome’s vassal country. This was in addition to income tax, sales tax, capital gain tax, value-added tax, etc. This was a tax given for just being born in Roman territory. It had to be given with denarii that had Caesar’s image. The Hebrews wouldn’t touch a coin with an image, not wanting to break the second commandment against images (idols) of gods. The tax collectors filled the gap – they took the shekels from the Hebrews and exchanged them for denarii while taking a commission (like modern-day money exchangers). This was why the people disliked the tax collectors.

The Pharisees hated this kensos tax; the Herodians ensured people paid it. Jesus’s answer would side him with the Pharisees or the Herodians.

Jesus asked them to show him a denarius and tell him whose icon and inscription were on it. (Like an orthodox Hebrew, he never touched the coin with the image.) Undoubtedly, a Herodian proudly produced a denarius. The reverse side of the coin had a seated female, Livia, the wife of Augustus, the symbol of peace (Pax). The front side had the image of Tiberius and the inscription,

Ti[berivs] Caesar Divi Avg[usti] F[ilivs] Augustus.

Tiberius Caesar, Divine Augustus’s son, [thus] Augustus [meaning “Majestic”].

That denarius declared August was God, and Tiberius was his son, “the Son of God.” Seeing the coin, Jesus said,

“Give Caesar the things of Caesar and give God the things of God.” (12:17)

The Herodians were pleased. Jesus affirmed that people should pay kensos tax.

The Pharisees knew they were God’s image/icon (Gen 1:26–27) and sons/daughters of God (Deut 14:1). They were more real than the coin and reflected God’s image and inscription. And Jesus wanted them to give themselves to God since they belonged to him.

Even now, God wants us more than our possessions. We are his image and belong to him. Our humanness is proof of our citizenship (census) in his country.