John Lightfoot on Matthew 22:20

[Whose is this image and superscription?] They endeavour by a pernicious subtilty to find out whether Christ were of the same opinion with Judas of Galilee. Which opinion those lewd disturbers of all things, whom Josephus brands everywhere under the name of zealots, had taken up; stiffly denying obedience and tribute to a Roman prince; because they persuaded themselves and their followers that it was a sin to submit to a heathen government. What great calamities the outrageous fury of this conceit brought upon the people, both Josephus and the ruins of Jerusalem at this day testify. They chose Caesar before Christ; and yet because they would neither have Caesar nor Christ, they remain sad monuments to all ages of the divine vengeance and their own madness. To this fury those frequent warnings of the apostles do relate, "That every one should submit himself to the higher powers." And the characters of these madmen, "they contemn dominations," and "they exalt themselves against every thing that is called God."

Christ answers the treachery of the question propounded, out of the very determinations of the schools, where this was taught, "Wheresoever the money of any king is current, there the inhabitants acknowledge that king for their lord." Hence is that of the Jerusalem Sanhedrim: "Abigail said to David, 'What evil have I done, or my sons, or my cattle?' He answered, 'Your husband vilifies my kingdom.' 'Are you then,' said she, 'a king?' To which he, 'Did not Samuel anoint me for a king?' She replied, 'The money of our lord Saul as yet is current'": that is, 'Is not Saul to be accounted king, while his money is still received commonly by all?'