Luke 20:22
Context20:22 Is it right 1 for us to pay the tribute tax 2 to Caesar 3 or not?”
Luke 23:2
Context23:2 They 4 began to accuse 5 him, saying, “We found this man subverting 6 our nation, forbidding 7 us to pay the tribute tax 8 to Caesar 9 and claiming that he himself is Christ, 10 a king.”


[20:22] 1 tn Or “lawful,” that is, in accordance with God’s divine law. On the syntax of ἔξεστιν (exestin) with an infinitive and accusative, see BDF §409.3.
[20:22] 2 tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence – ‘tribute tax.’”
[20:22] 3 tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).
[23:2] 4 tn Here δέ (de) has not been translated.
[23:2] 5 sn They began to accuse him. There were three charges: (1) disturbing Jewish peace; (2) fomenting rebellion through advocating not paying taxes (a lie – 20:20-26); and (3) claiming to be a political threat to Rome, by claiming to be a king, an allusion to Jesus’ messianic claims. The second and third charges were a direct challenge to Roman authority. Pilate would be forced to do something about them.
[23:2] 6 tn On the use of the term διαστρέφω (diastrefw) here, see L&N 31.71 and 88.264.
[23:2] 7 tn Grk “and forbidding.” Here καί (kai) has not been translated to suggest to the English reader that this and the following charge are specifics, while the previous charge was a summary one. See the note on the word “misleading” earlier in this verse.
[23:2] 8 tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence – ‘tribute tax.’”
[23:2] 9 tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).
[23:2] 10 tn Or “Messiah”; both “Christ” (Greek) and “Messiah” (Hebrew and Aramaic) mean “one who has been anointed.”