The New John Gill Exposition of the Entire BibleLuke 20:24
Show me a penny…
A Roman denarius, value
seven pence halfpenny of our money. The Persic version adds, "they
showed it, he asked of them"; and the Ethiopic version, "and they
brought it, and he said unto them", as follows;
whose image and superscription hath it?
for the penny had an head
upon it, with something written, as the name of the emperor, whose
image it was, his titles, the date of the coin, or some motto on it:
they answered and said, Caesar's;
very likely Tiberius Caesar's,
who was at that time emperor of Rome; (See Gill on 22:20) and
(See Gill on 22:21).