The poll tax mentioned in this passage was levied by the Romans against the Jews beginning in A.D. 6 when Judea became a Roman province. This poll tax was still around years later during Christ's ministry but when it was imposed for the first time, it provoked the rebellion of Judas the Galilean recorded in Acts 5:37 and discussed in more detail below. The Herodians favored the tax, but the Zealots, Pharisees, and people resented it. The Pharisees and the Herodians, though common adversaries in New Testament times on the very issue of rendering obedience and taxes to the Roman Empire, found themselves in common alliance in this instance to trap Christ in His words, trying to impale him on the horns of a serious dilemma. Should the authority of Caesar be recognized and the poll tax be paid to him?

If Christ were to have affirmed payment of the poll tax to Caesar, he would no doubt have pleased the Herodians but would have made Himself an even greater enemy of the Pharisees and an enemy of the people who shared popular resentment to the poll tax as an unlawful imposition by a heathen government. If, by contrast, Christ were to have denied that the poll tax be paid, he would have made Himself out to be an enemy of Rome and possibly, subject Himself to the charge of sedition.