Biblical Foundation

The topic of paying taxes and respecting authorities is addressed in several passages throughout the Bible, emphasizing the importance of obedience to governing bodies as part of a Christian's duty. The foundational scripture for this topic is found in Romans 13:1-7, where the Apostle Paul provides clear instructions regarding the relationship between Christians and governmental authorities.

Romans 13:1-7 :
"Let every person be subject to the governing authorities. For there is no authority except that which is from God. The authorities that exist have been appointed by God. Consequently, whoever resists authority is opposing what God has set in place, and those who do so will bring judgment on themselves. For rulers are not a terror to good conduct, but to bad. Do you want to be unafraid of the one in authority? Do what is right, and you will have his approval. For he is God’s servant to you for good. But if you do wrong, be afraid, for he does not carry the sword in vain. He is God’s servant, an agent of retribution to the wrongdoer. Therefore, it is necessary to submit to authority, not only to avoid punishment but also as a matter of conscience. This is also why you pay taxes. For the authorities are God’s servants, who devote themselves to their work. Pay everyone what you owe him: taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due."

Jesus and Taxes

The teachings of Jesus also address the issue of paying taxes. In the Gospel of Matthew, Jesus is confronted by the Pharisees and Herodians, who attempt to trap Him with a question about paying taxes to Caesar.

Matthew 22:17-21 :
"Tell us then, what is Your opinion? Is it lawful to pay taxes to Caesar or not?” But Jesus knew their evil intent and said, “You hypocrites, why are you testing Me? Show Me the coin used for the tax.” And they brought Him a denarius. “Whose image is this,” He asked, “and whose inscription?” “Caesar’s,” they answered. So Jesus told them, “Give to Caesar what is Caesar’s, and to God what is God’s.”

In this passage, Jesus acknowledges the legitimacy of paying taxes to the governing authorities while also emphasizing the higher duty to God. This dual responsibility highlights the balance Christians are to maintain between their earthly obligations and their spiritual commitments.

Peter's Instruction

The Apostle Peter also provides guidance on this topic, urging believers to submit to every human authority for the Lord's sake.

1 Peter 2:13-17 :
"Submit yourselves for the Lord’s sake to every human institution, whether to the king as the supreme authority, or to governors as those sent by him to punish evildoers and praise well-doers. For it is God’s will that by doing good you should silence the ignorance of foolish men. Live in freedom, but do not use your freedom as a cover-up for evil; live as servants of God. Treat everyone with high regard: Love the brotherhood of believers, fear God, honor the king."

Old Testament Perspective

The Old Testament also provides insights into the relationship between God's people and governing authorities. In the book of Proverbs, wisdom literature underscores the importance of respecting rulers and the consequences of rebellion.

Proverbs 24:21-22 :
"My son, fear the LORD and the king, and do not associate with the rebellious. For they will bring sudden destruction. Who knows what ruin they can bring?"

Historical Context

In the historical context of the Bible, the Israelites often found themselves under foreign rule, such as the Egyptians, Babylonians, and Romans. The biblical narrative consistently points to God's sovereignty over all nations and His use of earthly authorities to accomplish His purposes. This understanding reinforces the call for believers to respect and submit to authorities, recognizing that God is ultimately in control.

Practical Application

For Christians today, these biblical teachings serve as a guide for interacting with governmental systems. Paying taxes and respecting authorities are seen as acts of obedience to God, reflecting a trust in His divine order. While there may be instances where civil disobedience is warranted, such as when laws directly contradict God's commands, the general principle remains one of submission and respect.