Romans 13:6-7: "Paying Taxes"

Keeping with our responsibility to honor and respect our government, Paul commands believers to pay taxes. "For because of this you also pay taxes, for rulers are servants of God". "Because of this" refers to the believers obligation to be obedient to civil authority, under the premise that they have been given that position of authority by God, and ultimately we are to be obedient to God. There are definite ways to cheat on your taxes that you may never be caught for. You can easily put down less earnings than you have made and may never be caught for it. However, God knows are hearts, and as Christians, we are called to respect the laws that have been put in place for our good. Ultimately, we are to honor God, and He is telling us through His word that we are to pay taxes. Paul reiterates this position by explaining that "rulers are servants of God". MacArthur writes, "government authorities, here referred to collectively as rulers, have a much greater responsibility than they and the rest of the unbelieving world realize. Regardless of their political rank, personal qualification, or even their morality, spirituality, or personal awareness, officials who collect taxes are servants of God". Because God is sovereign and has a plan for us, we all act as servants of His whether we recognize it or not. Those who are in a position of authority, have been placed there by God, and must be respected as such. MacArthur continues, "because their authority is form God, all civil servants - from the least to the greatest, from the best to the worst- also are servants of God. Despite the fact that the great majority of civil leaders would reject the idea that they are devoting themselves to God's service, Paul makes clear that they nevertheless represent a divine institution as well as a human mission". We must gain this understanding of civil authorities to keep our hearts in the right place to honor and serve those who may not be easy to respect. If ultimately we are looking to please God rather than man, we will find our service easier.

Because of this understanding, Paul naturally calls us to "render to all what is due them: tax to whom tax is due". Probably with the Lords words in mind from Matt. 22:21 where Christ, when asked about paying taxes, replied, "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's". Even Christ, in His humanness recognized the earthly respect for those whom God had placed in control. We are told to render "all" that is due. Pay every part of your taxes and do not withhold. MacArthur writes, "Christians not only have a moral but a spiritual responsibility to pay taxes, because they know, or should know, that God requires it of them. Cheating on taxes is a crime against government and a sin against God". We must not take this command lightly. Instead, we must recognize that it is a command of God that we pay "all what is due to them".

Paul also includes, "custom to who custom". Explaining this, MacArthur writes, "The custom was a form of toll or goods tax, paid directly to Roman governors or procurators or to their vassals, such as King Herod. Assessments such as those are also to be paid unbegrudgingly to who they are legally due". Again, Paul is exhausting his list to include everything that could be owed to the government needs to be paid in full.

Lastly, Paul summarizes what he had said in the previous 5 verses, that we must "fear to whom fear; honor to whom honor". Underlying our giving of taxes, customs, etc. must be a respect and honor that is given to those that God has placed in authority over us. We are to give with a joyful heart knowing that it pleases the Lord. Ultimately all authority placed over us was sovereignly done so by God Himself and we must recognize those in charge of us and treat them with honor and respect.