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August 19, 2026
Key Verses 31–32: “Have you not read what God said to you about the resurrection of the dead: ‘I am the God of Abraham, the God of Isaac, and the God of Jacob’? God is not a God of the dead, but of the living.”
The forgiveness of our sins through the death of Christ and our resurrection through the resurrection of Jesus constitute the central message of Jesus Christ. Unfortunately, 41 percent of people in Germany consider the resurrection of the dead to be mere wishful thinking, and 15 percent view the resurrection merely as a symbol of hope [1].
In Jesus’ time, the Pharisees believed in the resurrection of the dead, whereas the Sadducees did not. These Sadducees tried to put Jesus to the test. Yet He used their attempt to trap Him as an opportunity to clarify the certainty of the resurrection.
Today, let us first listen to Jesus’ answer regarding the question of taxes. Then, let us pay close attention to His explanation concerning the certainty of our resurrection. In this way, let us lead a joyful life of faith founded on this conviction.
1. The Question About Taxes (15–22)
Let us first consider how Jesus answered the question about taxes posed to Him by the Pharisees and the followers of Herod.
The Pharisees and the followers of Herod came to Jesus together and asked Him a carefully phrased question: “Is it right for us to pay taxes to the Romans?” (17).
The gravity of Jesus’ situation is evident from the fact that Pharisees and followers of Herod collaborated to set a trap for Him. Normally, these two groups were bitter enemies. The Pharisees were strict conservatives who opposed paying taxes to foreign rulers, viewing this as an infringement upon God’s rights. Herod’s followers, on the other hand, were liberals who collaborated with the Romans and exercised power with Roman approval.
At that time, the Jews were required to pay three different taxes to the Romans.
First, a land tax had to be paid, consisting of one-tenth of the grain harvest and one-fifth of the oil and wine. This tax was paid partly in agricultural produce and partly in cash.
Second, an income tax amounting to one percent of one's income was due.
Third, there was the poll tax. Every woman aged 12 to 65 and every man aged 14 to 65 had to pay an annual poll tax of one Roman denarius. A denarius was a silver coin equivalent to a day's wage (Matt. 20:2). It is precisely this poll tax that is the subject of the conversation the tempters now initiate.
The Pharisees and Herod’s followers want to lure Jesus into a trap. If Jesus were to say, "Do not pay," Herod’s followers could denounce him to the Romans as the leader of an insurrection.
If, however, Jesus were to answer, "Pay," the Pharisees could discredit him as a traitor; for in the eyes of many Jews, God is their only King, and they therefore wish to pay taxes only to God.
Those putting him to the test believe they can corner Jesus with their question no matter what.
But Jesus immediately sees through their malicious intent. Not only that—he also demonstrates great insight. He says: "You hypocrites, why do you put me to the test? Show me a tax coin!" When they show him a denarius, Jesus asks them: "Whose image and name are on it?"
In those days, new coins were minted bearing the likeness of the new emperor as soon as a new ruler ascended the throne. These coins were considered the emperor's property.
The conversation between Jesus and his questioners took place around 31 AD. At that time, Tiberius was the second Roman emperor and the successor to his stepfather; he reigned from 14 to 37 AD.
The tax coin the questioners showed Jesus was a silver denarius. Its obverse side depicts a bust of Tiberius [2], the successor to Emperor Augustus. The inscription reads: "Tiberius, the exalted son of the divine Augustus" (partially abbreviated). The reverse side depicts his biological mother, Julia Augusta Livia, seated on a divine throne. Before her marriage to Augustus, she had already been married to another man and had given birth to Tiberius[3], [4]. However, after a marriage proposal from Augustus, she divorced her husband and married Augustus. She was an influential advisor to Augustus. After his death, she was even elevated to the rank of a goddess.
To Jesus' question, "Whose image and name are on it?" the questioners reply: "The emperor's."
Jesus then says to them: "Give, then, to the emperor what belongs to the emperor, and to God what belongs to God!"
With his answer, Jesus teaches us a timeless truth about our dual citizenship. We are citizens of both the earthly and the heavenly kingdom.
Some of us hold German citizenship, others Korean, and still others Chinese. Yet we currently live here in Germany and receive various forms of state support—whether directly or indirectly. We do not pay school or university tuition fees. We are protected against theft and violence. We receive clean drinking water, energy, and police protection. Roads are maintained and cleaned; forests and meadows are cared for. We owe all this to the state. As citizens of this country, we have obligations—such as paying taxes, obeying laws, and protecting nature.
However, we must not forget that we are also citizens of heaven. As such, we have both privileges and duties.
As children of God, we possess eternal life, the status of being God’s children, the privilege of prayer, protection from evil forces, and much more. We also have duties: to love God and to love our fellow human beings. We are to listen to His Word and keep His commandments. We are to attend worship services and honor God through our conduct in everyday life.
Good Christians are good citizens of their country and, at the same time, good citizens of the Kingdom of God.
We should ask ourselves daily: Have I fulfilled my duty as a man, woman, child, pupil, student, or citizen? Have I also carried out my task for God?
The Bible teaches us, however, that no one is perfect and free from guilt before God. We must examine ourselves before God and repent of our wrongdoing. Yet we should not condemn ourselves; rather, we should gratefully accept forgiveness in Christ and God’s blessing. In this way, we thank God and give Him the glory. Thus, we give to God what belongs to Him.
2. The Question About the Resurrection (23–33)
After the Pharisees and the followers of Herod had left, the Sadducees approached Jesus that same day. Numerically, the Sadducees formed a small group. Nevertheless, they represented the wealthy, aristocratic upper class of the Jewish people; the family of the high priests, for instance, belonged to their ranks. Politically, they cooperated with the Romans as long as this secured their privileges. They were open to the culture of their time and recognized only the Five Books of Moses as Holy Scripture. However, they did not believe in the resurrection of the dead, as they held the view that the Five Books of Moses made no mention of it.
In contrast, the Pharisees recognized the traditions of the prophets and elders—whether oral or written—as biblical scriptures. Furthermore, they believed in the resurrection of the dead. They held the view that people would retain their former appearance upon resurrection, allowing them to be recognized by others; for example, individuals who had suffered a physical injury would rise again with that very injury.
Among the Jews, there was a law regarding so-called levirate marriage (Deuteronomy 25:5–6). If a man died childless, his widow was to marry one of his brothers in order to provide an heir for the deceased. Her first son was then considered the son of the deceased, while her second son was regarded as the son of the biological father. Now the Sadducees ask Jesus a question:
“Teacher, Moses said: ‘If a man dies and has no children, his brother shall marry his wife to provide an heir for the deceased brother.’ Now there were seven brothers among us. The eldest married a woman but died childless. The second-eldest married the widowed sister-in-law, but he too died childless. Thus, all seven brothers married the woman one after another, yet all died childless. Finally, the woman also died. Whose wife will she be when the woman and all seven brothers rise from the dead?”
The Sadducees believe that, with their question, they have portrayed the doctrine of the resurrection as something utterly ridiculous.
How does Jesus answer the Sadducees? He replies: “You are mistaken, for you know neither the Scriptures nor the power of God. For after the resurrection, people will neither marry nor be given in marriage, but will be like the angels in heaven. Have you not read what God said to you in the Scriptures regarding the resurrection of the dead: ‘I am the God of Abraham, the God of Isaac, and the God of Jacob’? He is not the God of the dead, but the God of the living” (29–32).
Jesus reminds the Sadducees—and us—that God did not say, “I *was* the God of Abraham, the God of Isaac, and the God of Jacob,” but rather: “I *am* the God of Abraham, the God of Isaac, and the God of Jacob.”
By using the present tense—“I am the God of Abraham…”—God declares that He is not the God of the dead, but the God of the living. This means that Abraham, Isaac, and Jacob are alive because they have risen from the dead. God is not the God of the dead, but the God of the living. Therefore, He grants believers a new life of resurrection and the Kingdom of Heaven. Jesus also identifies the reason for the Sadducees' error: they equate the earthly world with the world of the resurrection. Consequently, they believe that people would marry in the Kingdom of Heaven as well.
The Quran, too, portrays the world of the resurrection as a continuation of this world.
For instance, the Quran promises that beautiful virgins will always be available to men in Paradise: "And with them will be virgins with downcast eyes and large eyes, like a well-protected egg" (Quran; Surah 37:48–49) [5].
Another translation of the same verses reads: "And with them will be (chaste ones) who gaze modestly with large eyes, as if they were well-protected pearls." [6]
Yet the Kingdom of Heaven is not merely a continuation or extension of this world. Earthly life is limited in time; life after the resurrection, however, is eternal life. In this world, we have earthly bodies. In the Kingdom of Heaven, we will have new, heavenly bodies.
The Apostle Paul compares our earthly body with our future heavenly body as follows: "It is sown in corruption, it is raised in incorruption. It is sown in dishonor, it is raised in glory. It is sown in weakness, it is raised in power. It is sown a natural body, it is raised a spiritual body" (1 Corinthians 15:42–44).
Our resurrection body is thus an incorruptible, glorious, powerful, and spiritual body. We will be like the angels and will not marry, as Jesus himself said: "For when they rise from the dead, they neither marry nor are given in marriage, but are like angels in heaven" (Mark 12:25).
The Revelation of John describes the new world of the resurrected as follows: "And I heard a loud voice from the throne saying, 'Behold, the dwelling of God is with men! He will dwell with them, and they shall be His people, and God Himself will be with them as their God. He will wipe away every tear from their eyes, and death shall be no more, neither shall there be mourning nor crying nor pain anymore, for the former things have passed away'" (Revelation 21:3–4).
The Gospel proclaims such good news to us. Through faith in the Gospel, we receive eternal life and enter the Kingdom of Heaven. Whoever accepts this Gospel experiences great joy, just as the French mathematician Pascal did. On November 23, 1654, Pascal, a French mathematician and philosopher, experienced overwhelming joy when he personally embraced the good news of Christ. He recorded this experience in his personal notes (<the Mémorial>) [7]:
<Fire,
God of Abraham, God of Isaac, God of Jacob, but not (the God) of the philosophers and scholars.
Certainty, certainty. Feeling: joy and peace. God of Jesus Christ...
Joy, joy, joy, and tears of joy.
Pascal wrote this on a narrow strip of parchment, sewed it into the lining of his coat, and carried it with him until he died in 1662 at the age of 39.
The Glorious Hour
Jesus Christ came to redeem us from sin and damnation and to lead us into the Kingdom of Heaven. Jesus Christ has forgiven our guilt and granted us eternal life. He is with us. He will lead us into the Kingdom of Heaven.
When we rise again, we shall see Him face to face. Therefore, the hour of death is for us the day of entry into the glory of the Kingdom of Heaven.
Because of this certainty, the Apostle Paul says:
“Death, where is your victory? Death, where is your sting? The sting of death is sin, and the power of sin is the law. But thanks be to God, who gives us the victory through our Lord Jesus Christ. Therefore, my dear brothers, be steadfast, immovable, and always abound in the work of the Lord, knowing that your labor in the Lord is not in vain” (1 Corinthians 15:55–58). Amen!
[1] http://www.kath.net/news/2044, Umfrage des EMNID-Institutes im Auftrag des evangelischen Magazins “chrismon” (Hamburg)
[2] G. Maier, Matthäusevangelium. 2. Teil, S. 215
[3] http://www.zeit.de/zeit-geschichte/2014/02/livia-drusilla-kaiser-augustus
[4] www.kinderzeitmaschine.de/antike/...livia/.../livia-die-frau-des-augustus.html?...
[5] http://derprophet.info/inhalt/sieben-himmel-htm/
[6] http://www.chj.de/Koran/Einzelsuren/Sure037.html
[7] Pergament ist eine zum Beschreiben enthaarte, geglättete Tierhaut
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