Dr. Keith Wagner relates this story:

One time I was teaching a confirmation class about the media and religion. I had some video tapes of several television evangelists so we could study their message along with their behavior. I played about two minutes of one evangelist but kept the sound turned off. At the end of the video I asked the confirmands to tell me what they thought the evangelist was talking about. One said, "He must have been talking about judgment because he was walking back and forth, pointing his finger." Another said, "By the scowl on his face I thought he was confronting his audience about their sins." I then rewound the tape and turned on the audio. The evangelist was talking about love.

The evangelist's non-verbal behavior did not match his message. On the one hand he was speaking about love, but on the other hand his body language showed anger and condemnation. In counseling, non-verbal behavior gives us information about the client. It's not just what they say, it's how they say it and the body language that accompanies their words that indicates where they are coming from.

In Matthew, Jesus had been preaching about love. His message was about including everyone in God's kingdom. The Pharisees didn't agree with the teachings of Jesus, so they attempted to put him in a position where his message would be in conflict with his actions. They did this by using the example of paying taxes.