The delegation from the Sanhedrin had been thoroughly defeated by Jesus in their attempt to ensnare him. Apparently they talked the matter over and decided to send to him representatives of two opposing schools with reference to the payment of tax to the Roman government.
The Pharisees, on the one hand, resented having to pay taxes of any kind to Rome. It was an insult to their national honor. The Herodians, on the other hand, desired to strengthen the failing grip that the House of Herod had upon the political leadership. To do this, they desperately needed the support of the Roman government. Hence, they were, for expediency, in favor of paying tribute to the Roman Empire.
It seemed to the religious leaders that Jesus certainly could not escape from the trap that they had thus cunningly set for him, especially in view of the lavish compliment with which they prefaced their questions (Mark 12:14). If jesus decided against paying the tax, he would immediately find himself in trouble with the Roman authorities. If he decided infavor of paying ribute, he would antagonize the multitudes who at that time seemed to be on his side.
As always, Jesus was the master of the situation. He called for a denarius (penny) and asked: Whose is the image and likeness in this? (Mark 12:16)
The answer was all that Jesus needed to avoid the trap that had been set for him. Those who used the coin of the Empire must pay to Caesar whatever their earthly sovereign had the right to demand of them; no less, the must render unto God, their heavenly sovereign, whatever he demanded of them.
Jesus set forth a timeless principle that applies with equal force to our own day. As citizens, we have certain binding obligations that we simply cannot evade (Romans 13). It is our solemn duty to fulfill them. As servants of God, we have other obligations that are equally upon us.
Without diminishing in the least the necessity of fulfilling our obligations in both of these areas, it must be kept in mind that whenever these two loyalties are in irreconcilable conflict - if they ever are - then our paramount duty is to God.