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Romans 13:6–7

Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor (Rom. 13:7).

As we have seen, human government is divinely established for the good of all people. Since we benefit from government, it is fitting that we support it. That brings Paul to the unpopular subject of taxes.

The apostle offers two reasons why we should pay our taxes willingly. First, he points back to the matter of conscience, saying, “because of this [conscience] you also pay taxes.” Simply put, paying taxes is the right thing to do, and we know it. As we already have seen, Jesus taught this very truth when He commanded the disciples of the Pharisees to “render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s” (Matt. 22:21). The context of Jesus’ statement removes any possible doubt that “the things that are Caesar’s” include taxes—He had been asked whether it was lawful to pay taxes. His answer was a strong affirmation of a God-given responsibility. Clearly, we who derive the benefits that accrue from government, even inefficient or corrupt government, have the duty to support it financially. “Without taxes government could not function, civilization would be impossible, and our lives and property would be in jeopardy every moment of every day,” Dr. James M. Boice writes. Second, Paul reminds us that government is people, and in God’s eyes those people are “ministers.” In 1 Timothy 5:18, Paul quotes Jesus’ words about the disciples and other ministers of the gospel: “The laborer is worthy of his wages” (Luke 10:7). It is the same for God’s “ministers” in government, for they “give their full time to governing,” as The New International Version puts it.

But we are not to give grudging payment of a portion of our incomes. Such is not fitting for Christians. Rather, Paul calls us in verse 7 to give respect, even honor, to those who serve us in the government. We ought to refrain from speaking ill of them and instead speak well of them. We ought to pray for them regularly. And we ought to support them as fully as the propriety of their actions permits us. We are called to give respect and honor as willingly as money.

The Bible calls us to honor many different people—kings (1 Peter 2:17), church officers (Heb. 13:17), parents (Ex. 20:12), the elderly (Lev. 19:32), and especially God (1 Tim. 6:16). Because of Romans 13:7, we must add governing authorities to this list.

Coram Deo Living before the face of God

Do you find joy in paying your taxes? Such a question may seem ridiculous, but today’s passage implies that paying taxes is an act of devotion to God. Just as your tithes support your local church, your taxes support another God-established institution. Ask Him to help you see that by paying your taxes you participate in His purposes.


For Further Study
  • Matthew 17:24–27

    For Conscience’ Sake

    The “Debt” of Love

    Keep Reading The Myth of Influence

    From the November 2002 Issue
    Nov 2002 Issue