1. The setting for the tension between two kingdoms
The scribes and the chief priests sought to lay hands on him at that very hour, for they perceived that he had told this parable against them, but they feared the people.  So they watched him and sent spies, who pretended to be sincere, that they might catch him in something he said, so as to deliver him up to the authority and jurisdiction of the governor. Luke 20:19-20 (ESV)

13 And they sent to him some of the Pharisees and some of the Herodians, to trap him in his talk.
Mark 12:13 (ESV)

2. The question for the tension between two kingdoms
So they asked him, “Teacher, we know that you speak and teach rightly, and show no partiality, but truly teach the way of God. Is it lawful for us to give tribute to Caesar, or not?” Luke 20:21-22 (ESV)

28 . . . , and a flattering mouth works ruin. Proverbs 26:28 (ESV)

3 May the LORD cut off all flattering lips, the tongue that makes great boasts, Psalm 12:3 (ESV)

3. The answer for the tension between two kingdoms
But he perceived their craftiness, and said to them, “Show me a denarius. Whose likeness and inscription does it have?” They said, “Caesar’s.” He said to them, “Then render to Caesar the things that are Caesar’s, and to God the things that are God’s.” And they were not able in the presence of the people to catch him in what he said, but marveling at his answer they became silent. Luke 20:23-26 (ESV)

3 But I am afraid that as the serpent deceived Eve by his cunning, your thoughts will be led astray from a sincere and pure devotion to Christ. 2 Corinthians 11:3 (ESV)

1 Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. Romans 13:1 (ESV)

7 Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed. Romans 13:7 (ESV)

1 First of all, then, I urge that supplications, prayers, intercessions, and thanksgivings be made for all people, 2 for kings and all who are in high positions, that we may lead a peaceful and quiet life, godly and dignified in every way. 1 Timothy 2:1-2 (ESV)

13 Be subject for the Lord’s sake to every human institution, whether it be to the emperor as supreme, 14 or to governors as sent by him to punish those who do evil and to praise those who do good. 1 Peter 2:13-14 (ESV)

29 But Peter and the apostles answered, “We must obey God rather than men. Acts 5:29 (ESV)