New Testament

Matthew 22:15-22

15 Then the Pharisees went out and planned together to entrap him with his own words. 16 They sent to him their disciples along with the Herodians, saying, “Teacher, we know that you are truthful and teach the way of God in accordance with the truth. You do not court anyone’s favor because you show no partiality. 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.

Rabbinic

Gittin 10b

The Gemara asks: Granted, in the case of a sale this is reasonable, as from when the buyer gave money to the seller in the presence of the gentile judges he has acquired the property, since he has performed an act of acquisition. And the document is merely a proof for the acquisition. It must be that he already acquired the property in question, as if he had not given money in their presence the court would not act to its own detriment and write a document for him, as the document detailing the sale would not be accurate, and writing such a document would reflect poorly on them. Therefore, the document clearly serves as proof that the acquisition was performed in the correct manner.

However, with regard to a gift, by what means does the one who receives the gift acquire it from the giver? Is it not via this document? And yet this document is merely a shard, as a document written by gentiles is not considered a legal document according to halakha. Shmuel said: The law of the kingdom is the law, i.e., Jews must obey the laws of the state in which they live. Consequently, every form of property transfer accepted by local law is valid according to halakha as well.