Matthew 22:15-17

Then the P'rushim went away and put together a plan to trap Yeshua with his own words.

They sent him some of their talmidim and some members of Herod's party. They said, "Rabbi, we know that you tell the truth and really teach what God's way is. You aren't concerned with what other people think about you, since you pay no attention to a person's status.

So tell us your opinion: does Torah permit paying taxes to the Roman Emperor or not?"