The tribute money incident shows that the Pharisees were continuing to be hostile to Jesus and to trap him in debate. Their subtle, trick question in v. 14 looks easy but it is loaded. Here was an issue in which any answer seemed to be incriminating. We need to comment briefly on the various taxes the Romans imposed as an occupying power: these were the head-tax, poll-tax, and various sales taxes. All made for a very heavy burden on the native Jewish population.