How does Romans 13:6 justify paying taxes to authorities? Key Text “For this reason you also pay taxes, because the authorities are God’s servants, who devote themselves to their service.” — Romans 13:6 Immediate Literary Context (Romans 13:1–7) Paul’s argument unfolds through a chain of causation: 1. Every governing authority exists by God’s appointment (v. 1). 2. Resisting government, therefore, resists what God has instituted (v. 2). 3. The magistrate is “God’s servant” (διάκονός, vv. 4, 6), charged with restraining evil and promoting good. 4. Because government executes this God-given ministry, believers owe submission, honor, respect, and “taxes” (φόροι, vv. 6–7). Thus v. 6 is the practical conclusion: taxes are the ordinary means God uses to fund the very ministry He ordained. Historical Backdrop: First-Century Roman Taxation • Imperial Poll-Tax (tributum capitis) and Land-Tax (tributum soli) funded roads, courts, and military protection—functions Paul labels “service.” • Jewish Christians in Rome had witnessed riots over these very taxes (cf. Suetonius, Claudius 25). Paul’s instruction neutralizes an explosive social issue by grounding it theologically, not politically. • Ostraca and papyri (e.g., P.Oxy. 42.3057, A.D. 57) record receipts for these taxes, demonstrating the pervasive reality Paul addresses. Theological Rationale: Divine Ordinance and Civil Funding 1. Providence: God governs not only biological systems (cf. Colossians 1:17) but also civic structures. 2. Stewardship: Just as tithes maintained temple worship, taxes maintain civil order; both derive from God’s sovereignty over every sphere (Psalm 24:1). 3. Common Grace: Even imperfect rulers curb chaos (1 Timothy 2:1–2). Funding that restraint serves the public good God intends. Conscience and Worship: Paying Taxes as Service to God Paul adds a second motivation: “not only because of wrath but also because of conscience” (v. 5). Payment is: • An internal act of worship acknowledging God’s rule. • A safeguard against hypocrisy: Christians who evade taxes while claiming to honor God undermine their witness (1 Peter 2:12). Harmony with Jesus’ Teaching (“Render to Caesar”) Matthew 22:21 : “Give to Caesar what is Caesar’s, and to God what is God’s.” Jesus separates, yet subordinates, civic and divine claims. Paul’s wording echoes the same distinction: taxes to rulers, worship ultimately to God. Both ground the duty in divine ownership rather than imperial merit. Old Testament Precedent for Divinely-Sanctioned Taxation • Joseph’s 20 percent grain levy (Genesis 41:34). • The royal tax under Solomon to build the temple (1 Kings 4:7). • Ezra’s affirmation that tribute is lawful when decreed by the king (Ezra 7:24). God repeatedly uses civic levies to accomplish His purposes, foreshadowing Paul’s instruction. Early Church Witness and Patristic Commentary • Tertullian, Apology 30: Christians are “the most faithful payers of tribute.” • Origen, Contra Celsum 8.73: taxes are owed even to persecuting emperors because authority is from God. Patristic consensus mirrors Paul’s logic: taxation is a divine obligation, not an endorsement of every governmental act. Practical Application for the Modern Believer • File honestly, without manipulation or under-reporting. • Utilize legal deductions without violating conscience (Matthew 17:27). • Pray for authorities (1 Timothy 2:1–2) recognizing their divinely delegated role. • Advocate ethically for just tax policy, but never excuse evasion. Frequently Raised Objections Answered Q: “My government is corrupt.” A: So was Rome. God’s ordaining does not equal moral approval; it establishes jurisdiction. Q: “Taxes are higher than tithe!” A: Jesus commended the widow who gave all; proportion is secondary to obedience. Q: “What about revolutionary wars?” A: Scripture permits self-defense and resistance to tyranny only when higher obedience to God is directly at stake; each case demands sober, biblical evaluation. Summary and Call to Faithful Obedience Romans 13:6 justifies paying taxes by grounding the practice in God’s sovereign institution of government, defining civil rulers as ministers who perform a public liturgy of order, and appealing to the believer’s conscience as an act of worship. To refuse lawful taxes is not merely civic disobedience; it is a breach of stewardship before the Creator who ordained earthly authority for human good and His ultimate glory. |
    |