(14) Thou regardest not the person of men.--The phrase is essentially Hebrew in its form, but had been made familiar by the Greek Version of the Old Testament.

12:13-17 The enemies of Christ would be thought desirous to know their duty, when really they hoped that which soever side he took of the question, they might find occasion to accuse him. Nothing is more likely to insnare the followers of Christ, than bringing them to meddle with disputes about worldly politics. Jesus avoided the snare, by referring to the submission they had already made as a nation; and all that heard him, marvelled at the great wisdom of his answer. Many will praise the words of a sermon, who will not be commanded by the doctrines of it.And when they were come,.... Unto Jesus in the temple:

they said unto him, master; they saluted him in like manner, as they did their doctors and Rabbins, calling him "Rabbi", though they were not his disciples; but one part of them were the disciples of the Pharisees, and the other had Herod for their master;

we know that thou art true; an honest, sincere, and upright man,

and carest for no man, for thou regardest not the person of men; no, not Caesar himself;

but teachest the way of God in truth; instructest men in the word, will, and worship of God, with all integrity and faithfulness; answer therefore this question,

is it lawful to give tribute to Caesar or not? The Syriac and Persic versions read, "head money"; and so it is read in Beza's most ancient copy; a tax that was levied on the heads of families; or on every particular head in a family; See Gill on Matthew 22:16, Matthew 22:17.