The story illustrated by the group of men gathered around Jesus, standing before a classical architectural background, is found in the gospels of Matthew, Mark, and Luke. It speaks to a scene when Jesus’s opponents wanted to tarnish his reputation by asking whether or not they were allowed to pay taxes to Caesar. Jesus told them to show them a coin and asked them whose face was upon it. When they answered that it was Caesar’s, Jesus spoke the famous words: “Give to Caesar what belongs to Caesar, and to God what belongs to God.”
The Carniolan painter Leopold Layer, who worked at the very twilight of the Baroque period, often employed graphic templates in his compositions, often taken from the Venetian masters of the 18th century. Dressed in Oriental attire, the Pharisees resemble the figures of the Orientals from paintings by Giambattista Tiepolo and his sons.
Based on format and artistic expression, the similar motif in Christ and the Adulteresses (NG S 257) should be grouped with this painting, both likely part of a more ambitious cycle of works depicting Jesus’s life and deeds.
A slightly larger version of the same motif is housed at the parish office of the parish church of St. Cantius in Kranj, in which the artist slightly expanded upon the central content, adding two more figural groups in the background on both the left and right sides.