Matthew 22:21

New Testament

17 Tell us then, what do you think? Is it right to pay taxes to Caesar or not?” 18 But Jesus realized their evil intentions and said, “Hypocrites! Why are you testing me? 19 Show me the coin used for the tax.” So they brought him a denarius. 20 Jesus said to them, “Whose image is this, and whose inscription?” 21 They replied, “Caesar’s.” He said to them, “Then give to Caesar the things that are Caesar’s, and to God the things that are God’s.” 22 Now when they heard this they were stunned, and they left him and went away.

Bava Batra 54b

Babylonian Talmud
Rabbinic

Abaye said to Rav Yosef: Did Shmuel actually say this? But doesn’t Shmuel say that the law of the kingdom is the law, i.e., the halakha obligates Jews to observe the laws of the locale in which they reside, and the king said that land may not be acquired without a document? Therefore, taking possession should not be effective for acquisition. Rav Yosef said to him: I do not know how to reconcile this contradiction, but there was an incident in the village of Dura that was founded by shepherds, where there was a Jew who purchased land from a gentile by giving money, and in the interim another Jew came and plowed it a bit. The two Jews came before Rav Yehuda for a ruling, and he established the property in the possession of the second individual. This accords with the ruling of Shmuel that the property is ownerless until a Jew performs an act of acquisition.

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