Romans 13:1-7 shows the relative subjection a true Christian is to have toward human governments, for verse 4 says that "it is not without purpose that it bears the sword", and verse 6 speaks of "paying taxes" to those who "God's public servants". Verse 7 says that a true Christian should "render to all their dues, to him who [calls for] the tax, the tax; to him who [calls for] the tribute, the tribute; to him who [calls for] fear, such fear; to him who [calls for] honor, such honor."
Though a true Christian is to be "in subjection" because the governments of the world "bears the sword", the apostle Paul gives a more compelling reason, "on account of your conscience."(Rom 13:5) True Christians strive to serve God “with a clean conscience.” (2 Timothy 1:3) The Bible tells them to be subject to the superior authorities, and these obey because they want to do what is right in God’s eyes, using their ' trained perceptive powers to discern right and wrong.' (Hebrews 5:14) Indeed, a true Christian's Bible-trained conscience moves them to obey the authority even when no human is present to check up on them.
When Jesus gave the rule, ‘Pay back Caesar’s things to Caesar,’ he was speaking about paying taxes. (Matthew 22:21) Secular authorities supply roads, police protection, libraries, transportation systems, schools, postal services, and much more. We often use these provisions. It is only right that we should pay for them through our taxes.
Paul told the Roman Christians: “Render to all their dues, to him who calls for the tax, the tax; to him who calls for the tribute, the tribute; to him who calls for fear, such fear; to him who calls for honor, such honor.” (Romans 13:7) The word “all” embraces every secular authority that is God’s public servant. There are no exceptions. Even if we live under a political system that we personally do not like, we pay taxes. If religions are tax exempt where we live, congregations can take advantage of this. And like other citizens, Christians can use whatever legal provisions are made to limit the taxes they pay. But no Christian should illegally evade paying taxes.
When two men approached Peter in Capernaum upon Jesus and his apostles arrival, they asked: "Does your teacher not pay the two drachmas tax ?” Though Jesus was not legally subject to being taxed, he asked Peter: "What do you think, Simon ? From whom do the kings of the earth receive duties or head tax ? From their sons or from the strangers ?” When he said: “From the strangers,” Jesus said to him: “Really, then, the sons are tax-free. But that we do not cause them to stumble, you go to the sea, cast a fishhook, and take the first fish coming up and, when you open its mouth, you will find a stater coin. Take that and give it to them for me and you.”(Matt 17:24-27) Thus, Jesus instructed Peter to pay the tax in order to not "stumble" anyone.
Suppose, though, that a tax seems unjust. Or what if part of the tax money is used to finance something we disagree with, such as free abortions, blood banks, or programs that conflict with a true Christian's neutral views ? These still pay all their taxes. It is the authority that must take responsibility for how it uses the tax money. A true Christian is not commissioned to judge the authority. God is the “Judge of the earth,” and in his own time, he will hold an accounting with the governments as to how they have used their authority. (Psalm 94:2; Jeremiah 25:31) Until that happens, a true Christian pays his taxes.
The “fear” of Romans 13:7 is not a cowardly fear but, rather, a respect for secular authority, a fear of breaking its law. This respect is given because of the position involved, not always because of the individual filling the position. The Bible, when speaking prophetically of the Roman emperor Tiberius, calls him “one who is to be despised.” (Daniel 11:21) But he was the emperor, and as such, a Christian would have owed him fear and honor.
As regards honor, we follow Jesus’ command not to give titles based on religious position, such as calling a person by the religious titles of "Father" or "Reverend". (Matthew 23:8-10) But when it comes to secular authorities, a true Christian is happy to address them by whatever title may be required in honoring them. Paul used the term “Your Excellency” when speaking to Roman governors. (Acts 26:25) Daniel called Nebuchadnezzar “my lord.” (Daniel 4:19) Today, true Christians may use expressions such as “Your Lordship” or “Your Majesty.” They may stand when a judge enters the courtroom or respectfully bow before a ruler if that is the custom.
A true Christian gives relative subjection the government in the land in which they live, not absolute subjection. Because a true Christian's subjection is relative, the authority does not always recognize that there are Biblically set limits to what it can demand. If the authority demands something that offends a trained Christian conscience, it is going beyond its God-given limit. Jesus indicated this when he said: “Pay back . . . Caesar’s things to Caesar, but God’s things to God.” (Matthew 22:21) When Caesar demands what belongs to God, we must acknowledge that God has the prior claim.
Is this position subversive or treacherous? Not at all. It is, in fact, an extension of a principle recognized by most civilized nations. In the 15th century, a certain Peter von Hagenbach was put on trial for initiating a reign of terror in the area of Europe over which he had authority. His defense, that he was merely following the orders of his lord, the Duke of Burgundy, was rejected.
The claim that a person committing atrocities is not accountable if he is following the orders of a superior authority has been made a number of times since then—most notably by the Nazi war criminals before the International Tribunal at Nuremberg. The claim has usually been rejected. The International Tribunal said in its judgment: “Individuals have international duties which transcend the national obligations of obedience imposed by the individual state.”
God’s servants have always recognized that there are limits to the subjection that they conscientiously owe to the superior authorities. About the time that Moses was born in Egypt, Pharaoh commanded two Hebrew midwives to kill all newborn Hebrew boys. The midwives, however, preserved the babies alive. Were they wrong to disobey Pharaoh? No, they were following their God-given conscience, and God blessed them for it. (Exodus 1:15-20)
When Israel was in exile in Babylon, Nebuchadnezzar demanded that his officials, including the Hebrews Shadrach, Meshach, and Abednego, bow before an image that he had placed on the plain of Dura. The three Hebrews refused. Were they wrong? No, since following the king’s command would have meant disobeying God’s law.(Exodus 20:4, 5; Daniel 3:1-18)
Similarly, when the Jewish authorities commanded Peter and John to stop preaching about Jesus, they replied: “Whether it is righteous in the sight of God to listen to you rather than to God, judge for yourselves.” (Acts 4:19; 5:29) They could not keep silent.
The magazine The Christian Century draws attention to another conscientious stand taken by the early Christians when it says: “The earliest Christians did not serve in the armed forces. Roland Bainton notes that ‘from the end of the New Testament period to the decade A.D. 170-180 there is no evidence whatever of Christians in the army’ (Christian Attitudes Toward War and Peace [Abingdon, 1960], pp. 67-8). . . . Swift says Justin Martyr ‘takes it as a matter of course that Christians refrain from violent acts.’”
