The people had to pay the poll tax with the denarius coin. This coin showed the picture and title of Caesar (the Roman emperor). Old Testament rules against worshiping images (Exodus 20:4; Leviticus 26:1; Deuteronomy 4:15–24) made this coin controversial for Jews (see Josephus, War 2.9.2–3). To avoid conflict, some Roman governors in Palestine minted coins without human images. This showed respect for Jewish religious concerns.