What does Luke 20:22 mean?

Luke chapter 20 contains several altercations about authority. First, representatives of Jerusalem's leadership asked Jesus who gave Him authority to clear the Temple Mount of vendors and money changers (Luke 19:45–46). Jesus countered by forcing them to define their sense of "authority." He did this by asking if they believed John the Baptist acted under the authority of God. If they said no, the crowd would turn against them. If they said yes, they would have proven themselves hypocrites who deny John's claim that Jesus has the authority of God. Faced with an impossible choice, they gave an evasive, dishonest answer and retreated (Luke 20:1–8).

Jesus followed this with the parable of the wicked tenants (Luke 20:9–18). The story implied that God gave the religious leaders authority, but they rebelled to the point of beating His prophets and killing His Son. Soon, God will destroy them and give their authority to others.

The scribes and chief priests know Jesus is talking about them, so they try to trick Jesus into assuming authority over Caesar and the Roman law. Should Jews recognize the authority of Rome by paying the census tax? If Jesus says yes, it sounds like He is against the idea of a free Israel. He will lose the loyalty of the people. If He says no, He is breaking the Roman law and can be arrested (Luke 20:19–21).

Jesus explains that this is a false choice. Roman taxes and worship of God are not mutually exclusive. The Jews owe the Romans the tax because Rome is their civil authority. But they also owe God their worship and obedience. They need to pay both debts (Luke 20:23–25).