The chief priests and Pharisees are presenting a similar sort of argument. Did you notice their cowardly tactics? They don’t go themselves. Instead they deploy some of their own followers to ask Jesus what he thinks. We must always take care with our biblical interpretation, but in our translation their language makes them out to be such creeps! (v16b), “Teacher, [they say], we know that you are sincere, and teach the way of God in accordance with truth, and show deference to no one; for you do not regard people with partiality.” What they’re really doing here is showing that they know their Hebrew scriptures (that is, what we call the Old Testament). “Not regarding people with partiality” is a direct reference to Moses in giving the law (Deuteronomy 1.17). “Is it lawful to pay taxes to the emperor, or not?” they ask. Jesus’ answer is rather like that of a politician! It is not a direct answer but is provocative: “Show me the coin you use to pay for the tax”, he says. Then he asks “Whose head is this, and whose title?” There’s no escape. They must answer, “The emperor’s”. “Give therefore to the emperor the things that are the emperor’s, and to God the things that are God’s.”

Yet again, Jesus has outwitted those who are plotting against him. He knows their game. They are jealous of the following he has attracted through his words and miraculous deeds. To them it is a power struggle: the more followers Jesus has, the less they have. Don’t forget, this is all in Passion Week - you can imagine the tension building at this point in Jesus’ journey to the cross; to his ultimate sacrificial act, once for all.

But as with all Jesus’ teaching, there is more to this than meets the eye. Today’s gospel is not primarily about the fairness or otherwise of taxes. Rather, it is about the attitudes and the actions of those who refused to believe in Jesus and about giving - or, as the old King James version of the bible puts it, about rendering. “Render unto Caesar the things that are Caesar’s and unto God the things that are God’s.”

Now we can be sure that the Inland Revenue [Bob!] will calculate how much we owe to Caesar [aka Gordon Brown]!   The question for us today is, “What do you and I have that belongs to God?”

Christian discipleship necessarily involves an element of giving. And before you leap out of your seats, no, I am not going to ask you for more money. But I am going to invite you to explore with me the basis of our Christian giving; firstly, because this passage lends itself so well to this subject and, secondly, because in the next couple of weeks I know that we are going to launch a stewardship campaign.

My favourite offertory prayer that we tend not to use so much these days ends with, “All things come from you and of your own do we give you”. This acknowledges that our gifts to God are made possible through his gifts to us. In that sense, our gifts to God are a kind of repayment on a debt, not a bribe. We don’t give our gifts to God in order to get something back. We don’t give to God because we hope to receive special favours in return. We give out of gratitude for what God has already done on our behalf. We give in recognition that in the end, everything we have comes from God and belongs to God.  God doesn’t need our money! But we do need to give.

There is an old story that goes like this:  There once was a wealthy man who was determined to it with him when he died. He prayed and prayed until he believed he’d convinced God to let him bring his wealth into heaven. There was one condition: he could only bring one suitcase with him. So the rich man filled his suitcase with gold bullion. When he died, St Peter greeted him at the gate and told him he could come in, but his suitcase would have to be left outside. “But I have an agreement with God”, said the man, “to bring one suitcase into heaven.” “That’s very unusual”, replied St Peter. “Let me look inside.” The man opened the suitcase to reveal the shining gold bullion. St Peter was amazed! He asked, “Why in the world would you bring more paving slabs to heaven?”

There is nothing we have that God needs!  God doesn’t need our money.  But he does need us to be good stewards of all that he gives us. We give not because God needs it but because we need to give.

We are not, in my experience, always very good at thinking and speaking about money in church. The subject of tithing is an emotive one. You or I might ask, “If I am called to give 10% of my income, is that gross or net of my income?” Christian stewardship is not simply about money. Properly thought of, it includes time and talents and in the coming weeks we will - together - be learning more about what this means for us as individuals and as a congregation.

Whatever else we may think on the subject, we are all here by the grace of God. If you and I regard Him as the source of our life and all we have, we are called to live as a people of gratitude - a people of faith.

Our giving must represent us - it must be within our means - and it is no bad thing for each of us to review our giving from time to time.

Our giving will always take many forms. Fittingly, the Charities Aid Foundation has declared week beginning today, as “National Giving Week”. This year has brought so many natural disasters, not least the most recent earthquake in Pakistan. Last week, Geoffrey launched a two-week appeal for the poverty-stricken people of Malawi. The population of 12 million people is facing the worst corn harvest since 1992, producing only 37% (1.25 million tonnes) of the annual food consumption required. The next harvest is not due until April therefore urgent food aid is required. If you would like to help, there is a separate plate at the back of the church. I’m going to recommend that this is sent to the International Red Cross to ensure that food parcels are provided direct to the starving people in Malawi.

I’d like to end with a story:  There was once a church that needed a new treasurer (no, don’t worry, Barry’s not leaving - this is simply a story).  They did some lateral thinking and asked the local Builders’ Merchant to take the position. He agreed, under two conditions:

1) That no Treasurer’s Report would be given for the first year,
and
2) That no questions would be asked about finances during that year.

The people were surprised, but finally agreed since most of them shopped there and he was a trusted man. At the end of the year he gave his report:

· The bridging loan of £68,000 to pay for the new church roof has been paid

· The Vicar’s salary has been increased by 10%

· The PCC’s pledge to local and overseas mission work has been paid twice over

· There are no outstanding bills

· And there is a cash balance of £11,252!

Immediately, the shocked congregation asked, “How did you do it?  Where did the money come from?”
He quietly answered: “Most of you buy your building materials from me. Throughout the year I simply withheld 10% on your behalf and gave it to the church in your name. You didn’t even miss it!”

Jesus says to us, “Give to God the things that are God’s”.   [Mt 22.21b].  When we respond we may say, “For everything in heaven and on earth is yours; all things come from you and of your own do we give you.”

Amen.