基督與凱撒之爭也即如何處理神權與王權的關係，一直是學界熱烈討論的話題。本文認為，基督與凱撒之爭在馬太福音中的原型敘事，本身就已經為後世基督宗教如何處理政教關係奠定了基礎和方向。本文從聖經文學結構入手，指出馬太福音16:13-20結構中所凸顯的oύρανός（天）之超越性內涵，是基督神權對凱撒王權否定的理論根基，而神權對王權否定的實現則是以基督的受苦來完成的；本文再透過文本細讀的方法，詮釋了馬太福音22:15-22中的είκών（像）與άПοδίδωμι（歸給）二詞的內涵，指出宗教意義上的選民應該如何順應王權和履行公民責任，從而為塵世國度做出相應貢獻。最後，本文認為，由馬太福音所彰顯的基督與凱撒之對立與合作關係，可以作為後世基督教會如何處理政教關係的理論來源和行動參考範本。

It has been a hot topic in the academic circle that how we understand the issue on Christ versus Caesar determines how we deal with the conflict between theocracy and kingship. This article holds the view that the prototype of the issue on Christ versus Caesar derives from the specific narrative in the Gospel of Matthew, which not only forms the basis but also determines the direction for the development of politico-religious relationship in Christian history. Moreover, this article argues that the transcendental connotation of oύρανός in the literary structure of Matthew 16:13-20 biblically demonstrates an idea that the heavenly theocracy exceeds over the earthly kingship by the suffering of Christ. In addition, using the method of detailed reading of the biblical text, the article indicates how the religious chosen people not only comply with the governance from the earthly kingship but also fulfill the duties as citizens, which is revealed by an elaborate interpretation of the connotations of both είκών and άПοδίδωμι. It is the perpetual tension between the theocracy and kingship that shapes an opposite even cooperative relationship for the era of the need for the Christian history.