Theophylact of Ohrid — as excerpted in the Catena Aurea on Luke 20:19-26

“And observe that He said not, give, but return. For it is a debt. Thy prince protects thee from enemies, renders thy life tranquil. Surely then thou art bound to pay him tribute. Nay, this very piece of money which thou bringest thou hast from him. Return then to the king the king’s money. God also has given thee understanding and reason, make then a return of these to Him, that thou mayest not be compared to the beasts, but in all things mayest walk wisely.”