Matthew 22:20
(20) Image and superscription.--Better, inscription. The coin brought would probably be a silver denarius of Tiberius, bearing on the face the head of the emperor, with the inscription running round it containing his name and titles.

Verse 20. - Image and superscription. The figure and inscription on the denarius. Jesus takes the coin, and points to it as he speaks. It must have borne a likeness of the emperor, and,therefore, as Edersheim remarks, must have been either a foreign one (Roman) or possibly one of the Tetrareh Philip, who on some of his coins introduced the image of Tiberius. The coins struck by the Romans in or for Palestine had, in accommodation to Jewish prejudices, no representation of any personage upon them. The Roman denarius at this date had on the obverse side the head of Tiberius, crowned with laurel leaves, and bore the legend, "TI CAESAR DIVI AVG FAVGVSTVS," and on the reverse, a seated female figure, with the inscription, "PONTIF MAXIM."

22:15-22 The Pharisees sent their disciples with the Herodians, a party among the Jews, who were for full subjection to the Roman emperor. Though opposed to each other, they joined against Christ. What they said of Christ was right; whether they knew it or not, blessed be God we know it. Jesus Christ was a faithful Teacher, and a bold reprover. Christ saw their wickedness. Whatever mask the hypocrite puts on, our Lord Jesus sees through it. Christ did not interpose as a judge in matters of this nature, for his kingdom is not of this world, but he enjoins peaceable subjection to the powers that be. His adversaries were reproved, and his disciples were taught that the Christian religion is no enemy to civil government. Christ is, and will be, the wonder, not only of his friends, but of his enemies. They admire his wisdom, but will not be guided by it; his power, but will not submit to it.And he saith unto them,.... Having the penny in one hand, and pointing to it with the other,

whose is this image and superscription? or inscription? for the penny that was, brought him had an image upon it, the form of a man's head struck on it, and round about it an inscription, or writing, showing who it was the image of, and whose money it was, and when it was coined: this is enough to show, that this penny was not a Jewish, but a Roman one; for the Jews, though they put inscriptions, yet no images on their coin; and much less would they put Caesar's thereon, as was on this: it is asked (r),

"What is the coin of Jerusalem? The answer is, David and Solomon on one side, and Jerusalem the holy city off the other side, i.e. as the gloss observes, David and Solomon were "written" on one side, and on the other side were written Jerusalem the holy city.''

It follows,

"and what was the coin of Abraham our father? an old man and an old woman, (Abraham and Sarah,) on one side, and a young man and a young woman, (Isaac and Rebekah,) on the other side.''

The gloss on it is,

"not that there was on it the form of an old man and an old woman on one side, and of a young man and a young woman on the other, for it is forbidden to make the form of a man; but so it was written on one side, an old man and an old woman, and on the other side, a young man and a young woman.''

(r) T. Bab. Bava Kama, fol. 97. 2. Vid. Bereshit Rabbas sect. 39. fol. 34. 4. & Midrash Kohelet, fol 95. 4.

Matthew 22:19
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