ISB ~ Matthew 22 v15 - 22

The collaboration of the Pharisees and Herodians— representing opposite political views—reveals the extreme measures taken to eliminate Jesus (cf. 12:14; 26:4). Their strategy was to trap him:if Jesus opposed the tax, the Herodians could charge him with treason for instigating a tax revolt against Rome. If Jesus approved of it, the Pharisees would charge him as unfaithful to Judaism and its hopes of national independence.