Is it lawful to give tribute unto Caesar? - Tribute was the tax paid to the Roman government.
Caesar - The Roman emperor.
The name Caesar, after the time of Julius Caesar, became common to all the emperors, as Pharaoh was the common name of all the kings of Egypt. The "Caesar" who reigned at this time was Tiberius - a man distinguished for the grossest vices and most disgusting and debasing sensuality.

(5) Tell us therefore, What thinkest thou? Is it lawful to give (k) tribute unto Caesar, or not?
(5) The Christians must obey their magistrates, even though they are wicked and extortioners, but only in as much as is in agreement with the commandments of God, and only in as much as his honour is not diminished.
(k) The word that is used here signifies a valuing and rating of men's substance, according to the proportion of which they payed tribute in those provinces which were subject to tribute, and it is here taken for the tribute itself.

But Jesus perceived their wickedness,.... Luke says, "their craftiness"; and Mark says, "knowing their hypocrisy"; for there was, a mixture of malice, hypocrisy, and artfulness, in the scheme they had formed; but Christ being the omniscient God, saw the wickedness of their hearts, knew their hypocritical designs, and was well acquainted with all their artifice: he judged not according to the outward appearance of their affection for him, and opinion of him, of religion, righteousness, and holiness in themselves, and of a sincere desire to have their conscience satisfied about this matter; the snare they laid was visible to him, the mask they put on could not screen them from him, nor impose upon him:
and said, why tempt ye me, ye hypocrites? as he might well call them, who feigned themselves just persons, pretended a great deal of respect for him, call him master, compliment him with the characters of a faithful, sincere, and disinterested preacher; yet by putting the above question, designed no other than to ensnare him, and bring him into disgrace or trouble.

Is it lawful to pay tribute to CÃ&brvbr;sar, or not? To the Roman emperor, who had subjected Judea. If he had said "no," they expected to denounce him to the Roman governor as teaching sedition. If he had said "yes," they expected it would destroy his influence, as the people hated the Romans and the tribute.

Is it lawful to give tribute to Cesar? - If he had said, Yes, the Pharisees would have accused him to the people, as a betrayer of the liberties of his country. If he had said, No, the Herodians would have accused him to the Roman governor.