Let's open our Bibles together to Mark 12. Mark 12, we will be looking at verses 13 through 17 this morning. Mark 12, beginning in verse 13, follow as I read. And they sent to him some of the Pharisees and some of the Herodians to trap him in his talk. And they came and said to him, teacher, we know that you are true and do not care about anyone's opinion. For you are not swayed by appearances, but truly teach the way of God. Is it lawful to pay taxes to Caesar or not? Should we pay them or should we not? But knowing their hypocrisy, he said to them, why put me to the test? Bring me a denarius and let me look at it. And they brought one. And he said to them, whose likeness and inscription is this? They said to him, Caesar's. Jesus said to them, render to Caesar the things that are Caesar's and to God the things that are God's. And they marveled at him. Every follower of Christ is a citizen of two kingdoms. He or she is a citizen of an earthly political kingdom, a state, a nation, a human government to whom they are subject. And they are also a citizen of the heavenly kingdom of God, which always takes priority over the earthly kingdom, and at times even conflicts with it. At first, my title for this sermon was simply, Pay Your Taxes. But the more I studied the passage, the more I discerned an overarching theme of two kingdoms. This of course comes from verse 17 in Jesus' clear statement. There is the kingdom of man and the kingdom of God. Human government and heavenly government. Every Christian life is played out between these two kingdoms. Until that day when the kingdoms of earth are judged by the Son of God when he returns in all his glory to set up his glorious kingdom that will reign forevermore. In this passage of scripture, two groups of leaders who typically hate each other, collaborate their evil energy to trick Jesus so that he will give them grounds to get rid of him forever. Much to their surprise, Jesus is one step ahead of them, as he always is. and leaves them dumbfounded. In Jesus' interactions with them, we see three obligations for every Christian regarding being a faithful two-kingdom Christian. Number one, be faithful to the way of God and do not fear man. Be faithful to the way of God and do not fear man. Now verse 13 tells us the religious leaders sent to Jesus some of the Pharisees and some of the Herodians to trap him in his talk. Now the Pharisees and the Herodians had opposite views of politics and taxes. They were therefore practical enemies. The Pharisees were opposed to any political rule besides the rule of God through the Messiah. The Messiah that they were waiting for, which by the way was a political Messiah, not a spiritual Messiah. So they were opposed to taxes. They were extreme political right-wingers. The Herodians were extreme political left-wingers. They were liberal to the core. But has already been seen in the gospel of Mark. Practical enemies of each other find a common enemy in Jesus. And they join to oppose him. So the leaders come to Jesus wearing masks of flattery and insincerity. Which of course Jesus immediately sees through. They hate Jesus in their hearts, and yet they come to him with flattering compliments. So they say to him, teacher, we know that you are true and do not care about anyone's opinion. For you are not swayed by appearances, but truly teach the way of God. Now, despite their hypocrisy, what they say about Jesus is true. He is true. And he does not care about anyone's appearances, and he does not care about anyone's opinion. To say it another way, Jesus did not fear people. He feared God. You see, when we fear people, we elevate their opinion above God's. And it greatly impacts our decision making. Especially when we find ourselves in tight places. Perhaps up against popular opinion. Ed Welch writes in his excellent book, when people are big and God is small, fear in the biblical sense includes being afraid of someone, but it extends to holding someone in awe. being controlled or mastered by people, worshiping other people, putting your trust in people, or needing people. In other words, when you care so much about other people's opinions that it keeps you from obeying God, then you are not being a true disciple of Jesus. You are not being faithful to the way of God. Jesus was true to the way of God, and he did not fear man. You and I are called to be like Christ, who was always true, he was always faithful to the way of God, and he did not fear people. So what these hypocrites said to him was true. Even though they were just trying to flatter him, the content of their flattery was actually true. But they come with a question. Is it lawful to pay taxes to Caesar or not? Should we pay them or should we not? Now, they're trying to trick him. Because if he says, don't pay taxes, then the liberals are gonna completely freak out. And if he says, pay taxes, then the conservatives are gonna completely freak out. And so, they think they have set a booby trap for him. That there's no way he can get out of this one. But of course, Jesus is smarter than them. So. Knowing their hypocrisy, verse 15, he said to them, why put me to the test? Bring me a denarius and let me look at it. A denarius was basically a penny, okay? A tribute tax. Every male 14 years and up and every female 12 years old and up had to bring a denarius to the emperor. It was a tribute tax. It was basically a tax given for the privilege of being alive. Okay? So, our penny has a picture of Lincoln on the front and a bunch of words on the back. So, the denarius was the same. It was similar. It had an image of Caesar on the front And on the back there was an inscription, Pontificus Maximus, which means high priest. So Jesus says, bring me a denarius, or bring me your version of the penny. And whose image and inscription are on it? And they say, Caesar's. So the obvious answer Obvious conclusion is the coin belongs to Caesar, right? So Jesus is now setting them up to explain to them that there are two kingdoms For the disciples that there is the kingdom of man and the political kingdom that we live in because he said that we are in the world. We still live in the world. John 17. Jesus doesn't take us out of the world the minute he saves us. But we're not to live like the world. We're in the world, but we're not of the world. And that means that even though we are in this world, so there is a political, civil, governmental world that we live in. We live in the world of the kingdom of God. The kingdom of God is our supreme authority. So there's a second obligation. Be a faithful citizen of the temporal political kingdom of man. So let's think deeply about verse 17. That's where we'll spend the rest of our time. What does it mean to be a faithful citizen of a temporal political kingdom? First. And then we'll look at what does it mean to be a faithful citizen of an eternal heavenly kingdom? The kingdom of God. First. A faithful citizen of a temporal political kingdom of man. So the general rule according to scripture is that Christians should live in subjection to the governing authorities. That's a general rule given in scripture. Jesus said to them, render to Caesar the things that are Caesar's. Very clear principle, correct? So, this general principle is given in scripture. For example, Romans 13. One to five. Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. Therefore, whoever resists the authorities resists what God has appointed, and those who resist will incur judgment. For rulers are not a terror to good conduct, but to bad. What that means is when you're driving down the highway and the lights turn on, the flashing lights behind you, you're not filled with terror if you're driving the speed limit. Right? But like me, at times if you're not, and you forget to use the cruise control, which is a servant of God in my opinion, Terror fills your heart and immediately you wonder and you say, is that for me? And you have the audacity to pray, God don't let them catch me. So, this, the rulers are not a terror to good conduct, but to bad. Would you have no fear of the one who is in authority? then do what is good, and you will receive his approval, for he is God's servant for your good. But if you do good, be afraid. Or excuse me, but if you do wrong, be afraid. Now, I know in this world, that's true. That's getting worse and worse in this world, okay? If you do good, be afraid. But biblically, if you do wrong, be afraid, for he does not bear the sword in vain. For he is a servant of God, an avenger who carries out God's wrath on the wrongdoer. So basically what is Paul teaching in Romans 13 there? Human government is an institution set up by God. Okay? Because of the sinfulness of man, man needs to be governed. So, as a general rule, when we resist the laws of the land, we are in effect resisting God and will incur judgment. So, as a general rule, governing authority is God's servant for our good. That is clear. Now, we know that human government and law enforcement are flawed. We know that. Justice is not always done. We understand that. Sometimes the wrong person is arrested. Sometimes the wrong person is imprisoned. But this does not mean that human government is not a blessing from God. Even a flawed government is better than no government at all. And if you question that, then it's probably been a while since you read the Old Testament book of Judges. And you ought to read that. and see what the world is like when every man does what is right in his own eyes. But you say, Paul, God only expects submission to governing authorities if they are righteous. Well, then you've got a problem with several of the New Testament books, especially 1 Peter, which was written during the reign of Emperor Nero. Which was one of the most wicked emperors in the New Testament period. And Peter wrote to Christians who were living in the days of Nero. And he instructed them this way. 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. Live as people who are free, not using your freedom as a cover-up for evil, but living as servants of God. So that's the general rule, okay? The general rule is for Christians to be the best citizens. That's what the Bible portrays and instructs for us. But there are exceptions. There are exceptions to the general rule. Let me give you two. Two biblical exceptions to the rule of submission to governing authorities. First, when you are required to violate God's positive or negative commands. When governing authority requires you to violate God's positive or negative commands, then you are obligated to love God more than you love governing authorities. Meaning to obey God above governing authorities. Example of this would be Acts chapter 4 when the apostles were arrested for preaching the gospel and they were commanded to stop preaching. It says that they were called and charged not to speak or teach at all in the name of Jesus. But Peter and John answered them, whether it is right in the sight of God to listen to you rather than to God, you must be judged. For we cannot but speak of what we have seen and heard. And when they had further threatened them, they let them go. One chapter later it says they refused and said we must obey God rather than men. So if human government says you cannot do something that God has commanded us to do, or you must do something that God has forbid us from doing, then we are obligated to love and obey God above human government. Second exception. When you are required to violate your Christian conscience. Romans 14 teaches principles of decision-making for believers on matters that are not black and white. So scripture is supposed to inform our consciences as individual believers. But how that scripture informs our consciences doesn't always lead us to the same conclusions as believers. It doesn't always lead to the same applications. And so there is the principle of honoring one's conscience before God. That's a principle of scripture. Romans 14 says, each one should be fully convinced in his own mind. There's a current example of this right now, which is the mandatory vaccination being enforced by the federal government and some employers. Biblical wisdom demonstrates that wise leaders will not make mandates that knowingly violate the legitimate personal beliefs of individuals. It is a foolish leader who forces compliance in areas of personal conscience. That is the mark of a foolish leader. Some Christians believe receiving a vaccination is part of being a good steward of their body while others have sincere objections to the injection of foreign matter into their body and therefore it is a violation of their conscience. There is freedom for believers to have different conclusions and different applications and the believers then should honor and respect each other's conclusions and decisions without judging each other. And to love each other. And to not criticize each other. And to not think that one is better than the other because of your view. Do you understand this? Now are you going to do it? Because that's how the body of Christ functions. That's the meaning of Romans 14, to do all things in love. Okay? So, if you are one of those believers who is struggling in that area, and you are in a situation where you are being mandated to do something against your conscience, please know that your team of elders here at Cornerstone is prepared to help you. We have documents that we are here to help you, give you counsel and help to guide you through this process. Please reach out to us. Okay, it's your decision, but we're here to help shepherd you if that is what you desire. Let us understand what scripture says in regard to the Christian conscience. So, the authority that God has delegated to earthly government is not ultimate. That is my point here. It is not ultimate. It is delegated by God. Therefore, when earthly authority conflicts with the authority of God, our allegiance belongs to Jesus Christ. He alone is our head. God and God alone is ultimate. Christ and Christ alone is Lord of all. Now let me give you two additional expectations. I gave you two exceptions which you're going to have to flesh out in your own Christian life by way of application of biblical principles. But let me give you two expectations regarding governing authorities. In other words, in addition to the general rule of living in submission to governing authorities and being the best citizens in the land, pay your taxes. Pay your taxes. And Christian, if you are not paying your taxes, and if you are breaking laws to get out of paying your taxes, you are living in sin. And you need to repent. And you can give every justification in your mind as to why you think you shouldn't be paying your taxes. Because the government's doing this and this and this with my tax money. You've got to let go of that and let God be the judge. And you simply need to obey what God says, which is pay your taxes. Taxes are a pain. We all know that. Kent Hughes writes, we may feel like it's the infernal revenue service. or perhaps the eternal revenue service. But we must pay every penny we owe. That is what the Bible teaches. I'm sad to say. Romans 13 says this. One must be in subjection not only to avoid God's wrath but also for the sake of conscience for because of this you also pay taxes for the authorities are ministers of God attending to this very thing pay to all what is owed to them taxes to whom taxes are owed revenue to whom revenue is owed respect to whom respect is owed honor to honor is owed so biblical integrity demands that we pay not a penny less than we should. However, wise stewardship means we should not pay a penny more than we should pay. So be wise and take every legal deduction you can take. Don't give the government more money to foolishly handle. Use the money that God has entrusted you to take care of your family and to fund the Lord's work. Excessive tax is a burden. It's a burden to a nation. There are examples of this in the Old Testament. Kings that broke the necks of their people. through excessive taxation. And that's one reason why you should act responsibly and always vote. If you're one of these Christians who doesn't vote, let me also say I think you're sinning. Few things are more annoying than a Christian who never votes but always whines about the government. Second expectation, pray for your leaders. God expects you to pray for your leaders. First Timothy 2, 1 to 4. First of all, then I urge that supplications, prayers, intercessions, and thanksgivings be made for all people, for kings, and all who are in high positions. And Paul goes on to say, the reason is so that we can live a peaceful life, but also so that they will get saved. Let me ask you this, do you pray For the president and the vice president and the congress and all the leaders of this nation, even 25% as much as you complain about them? What would happen in our nation if we prayed for our leaders? What might God do? I mean, how many of them might become Christians? and actually then care about doing what's right. So be a faithful citizen of this earthly, temporal kingdom that you're a part of. But then Jesus says, give to God the things that are God's. There's a heavenly kingdom that we as believers are a part of. Be a faithful citizen of the eternal heavenly kingdom of God. And this is the higher priority. Let me give you some reasons. You are created in God's image and for his glory. God created you in his image for his glory. Part of that is to manage the earth for his glory. That is to be an influence in this world. Are you influencing this world? One of the ways to do that is to get involved in government. Get involved in politics to the degree that you have a desire to. And that God opens the door. Some of you have a desire, some of you don't. If you don't have a desire, at least pray and vote. If you do have a desire, then pray that God opens doors for other ways to get involved. We were created for God's glory. So the baseline commitment of your life should be to do all things to the glory of God. But secondly, you are God's possession because Christ redeemed and ransomed you by his blood. If you know Jesus as your Savior and Lord, then you are a child of God. This is who you are. You belong to him. Peter says in 1 Peter, Your body is a temple of the Holy Spirit, so be holy as God is holy. Your life is hidden with Christ in God. This is who you are. Why is that? Because Jesus purchased you out of the slave market of sin and firmly placed you into the family of God. He has delivered you out of the kingdom of darkness and placed you into the kingdom of light. We are part of the kingdom of God. And the kingdom of God The spiritual kingdom of God that we are a part of should be making inroads into every area of life on this planet as we are God's lights. And our light shines in dark places. Thirdly, Jesus, the King of kings, is worthy of your greatest allegiance. Jesus the king of kings is worthy of your greatest allegiance Romans 14 8 to 10 if we live we live to the Lord if we die we die to the Lord For to this end Christ died and lived again that he might be Lord both of the dead and of the living Paul then goes on to say, why do you pass judgment on your brother? Why do you despise your brother? For we will all stand before the judgment seat of God. Each one of us will give an account of himself to God. That's one really big reason why You should stop judging each other on matters of personal conscience. You won't stand before God and give an account for your brother or your sister and their decision in matters of personal conscience. You will stand before God and give only an account for yourself. And finally, therefore, seek first God's kingdom. That's what Jesus said. If you seek God's kingdom first, that's the first priority, then all these other things fall into their natural place in our life. That's the priority. Seek first the kingdom of God. So every Christ follower must remember this. One day, One day at the judgment seat of Christ, you'll give an account for yourself and only yourself to the King of Kings, King Jesus. Therefore, your ultimate allegiance must always be to him. Let's pray for the Spirit's strength to persevere with joy. Father, help us, we pray. We are weak and frail people. There are many times we are not like Jesus, that we do not always walk in the way of God. We are not always true. We are not always faithful. There are many times we fear people. There are many times we judge people based upon outward appearances. There are many times, Lord, that we care more about other people's opinions than we do about your pleasure and what you think of us. This is peer pressure. This is the fear of man, as the Bible calls it. And we need your help, Lord, to overcome this sinful tendency in our hearts. And we need you to replace this inferior fear of people with a superior fear of God. A holy reverence for King Jesus, who is our ultimate king and head over all. We'll look to him, Lord. We know we live in a world filled with tottering kingdoms that fail us. Forgive us for ever looking to them as a source of confidence. Help us to always look to Jesus who is coming again. And Lord, may we be ready when he comes again. In His name we pray, amen.