What does it mean to render to God what is God's (Matthew 22:21)?

from the old testament

• God’s authority is the ultimate authority because He created everything (Genesis 1) and thus everything belongs to Him (Psalm 24:1).
• Though God is sovereign over all, He has also established authority structures within His created order. Kings and other rulers are key examples of that. God raises them to rule over certain people for a specific time (Daniel 2:21). This sets the background for Jesus’ argument: all governments are established by God and thus have limited but real authority over those they rule.

from the new testament

• The verse about rendering to God what is God's is found in the larger passage, Matthew 22:15–22. That section of Scripture records an encounter between the Pharisees and Jesus in which they attempted to trick Him into saying something that would make Him unpopular with the people.
• In the first century, the Jews paid three taxes: the temple tax, societal taxes such as duties and sales taxes, and a poll tax. The Pharisees asked Jesus about that third tax, the poll-tax. In the Roman Empire, Rome imposed a tribute tax on all non-citizens. That was the poll tax, and, as non-citizens, Jews had to pay that tax. However, paying it was controversial among the Jews. They asked Jesus, “Is it lawful to pay taxes to Caesar, or not?” (Matthew 22:17). Given its controversial nature, whether Jesus answered “yes” or “no,” He would be angering some Jews.
• We read, “Jesus, aware of their malice, said, ‘Why put me to the test, you hypocrites? Show me the coin for the tax’” (Matthew 22:18–19). Jesus intended to teach the people while shaming the Pharisees for their duplicitous question. Indeed, the fact that they had a poll-tax coin on them showed the people their view on the subject, publicly revealing their position.
• However, this was a teaching moment, so Jesus asked them who was on the coin, to which they answered: “Caesar’s” (Matthew 22:20–21a). Jesus replied, “Therefore render to Caesar the things that are Caesar’s” (Matthew 22:21b). Jesus was saying the answer was self-evident. Caesar had the authority to put his image on the coin. Therefore, the coin belonged to him, and he had the right to demand that it be given back.
• But Jesus followed up with “and [render] to God the things that are God’s” (Matthew 22:21c). While Caesar did have authority to demand the tax, Jesus showed that his authority was subordinate to God’s. By rendering to Caesar what he had the authority to demand meant both to honor Caesar’s authority and God as the one who gave Caesar that authority.
• While Jesus did not expand on this relationship between God and governments, the Pharisees got the message and left. While the Jews had been arguing over whether or not the poll-tax was lawful, they had failed to recognize that since God places governments in power, only He has the right to limit their authority. Since there was nothing about paying the poll-tax that violated God’s commands, then Caesar’s command was to be obeyed.
• This is what Peter was teaching when he said, “Be subject for the Lord’s sake to every human institution, whether it be to the emperor as supreme, or to governors as sent by him to punish those who do evil and to praise those who do good. For this is the will of God, that by doing good you should put to silence the ignorance of foolish people” (1 Peter 2:13–15, see 1 Peter 2:13–17).
• Paul likewise said, “Let every person be subject to the governing authorities. For there is no authority except from God, and God has instituted those that exist. Therefore, whoever resists the authorities resists what God has appointed, and those who resist will incur judgment” (Romans 13:1–2; see Romans 13:1–7). As long as what a government demands of its citizens doesn’t violate God’s commands, then governments have a God-given authority that must be obeyed. To rebel against them is to rebel against God. Conversely, to obey them, such as paying the hated poll-tax, was to obey God and honor Him.

implications for today

Governments display both God’s authority in this world as well as mankind’s sin. Unfortunately, their corruption often overshadows their God-given authority, making it difficult to submit to them.

Indeed, depending on where you are reading this, you may not even have any influence on your government. But even if you do, your influence is likely greatly limited to being, at most, a vote cast among millions of other votes. Such a lack of ability to change the government can seem disheartening.

However, we must be satisfied with the knowledge that God has not called us to change the government but to leave their judgment to Him. Though God raises governments for His purposes, He also punishes them for their evil (Isaiah 10:12).

We, thus, honor God by submitting to the government when it does not command us to disobey God. This is why believers are to do things such as pay taxes, drive the speed limit, and speak respectfully to police. As we do these things and more, we display our honor for God by honoring those He has placed in authority over us.

At the same time, we must draw lines that we won’t cross. When the government coerces us to disobey God, such as celebrating sin, we must say no, because God’s authority is higher. But not all Christians will agree on exactly where those lines are. Such disagreements are true whenever we must apply biblical wisdom to life. Therefore, even as we balance our relationship to government with our relationship with God, we must be charitable towards other believers who conclude differently about exactly where that balance lies.