In an attempt (a failed attempt) to trap Jesus, the Pharisees asked Him, “Is it lawful to pay taxes to Caesar, or not?” (Matt. 22:17). As Jesus sometimes did, He responded to their question with a question. Showing them a Roman coin, the Lord asked, “Whose image and inscription is this?” The answer was obvious: “Caesar’s.” Jesus instructions were simple, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s” (22:21).
The main point that Jesus was making contextually, in answering the question, was that it was entirely appropriate to “give back” (render) tax monies to Caesar for services Rome provided. His image was on the monies; give him that which bears his image (cf. Rom. 13:7).
The main point that Jesus was making eternally was much bigger. There are “things that are God’s,” which bear His divine image and His inscription (Gen. 1:26-27; Rev. 3:12). That’s us! And, we are to “give back” (render) to God that which belongs to Him (Col. 1:16).