Biblical Foundation

The concept of paying taxes is addressed directly in the New Testament, where it is presented as a duty for Christians. The most explicit reference is found in the Gospel of Matthew, where Jesus addresses the issue of paying taxes to the Roman authorities. In Matthew 22:17-21 , the Pharisees attempt to trap Jesus with a question about the legality of paying taxes to Caesar. Jesus responds, "Show Me the coin used for the tax." When they bring Him a denarius, He asks, "Whose image is this, and whose inscription?" They reply, "Caesar's." Then Jesus declares, "So give back to Caesar what is Caesar's, and to God what is God's." This passage underscores the principle that paying taxes is a legitimate obligation to governing authorities.

Apostolic Teaching

The Apostle Paul further elaborates on this duty in his epistle to the Romans. In Romans 13:6-7 , Paul writes, "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." Paul emphasizes that governing authorities are instituted by God and that paying taxes is part of the Christian's responsibility to support those who maintain order and justice.

Old Testament Context

While the New Testament provides direct instructions regarding taxes, the Old Testament also contains principles related to the support of governing structures. In the theocratic society of ancient Israel, the people were required to contribute tithes and offerings to support the Levitical priesthood and the functioning of the Tabernacle and later the Temple (Numbers 18:21-24). Although not a tax in the modern sense, these contributions were mandatory and served a similar purpose in sustaining the community's religious and social order.

Theological Implications

From a theological perspective, the duty to pay taxes is rooted in the recognition of God's sovereignty over all earthly authorities. Christians are called to live as law-abiding citizens, reflecting their ultimate allegiance to God by respecting and supporting the institutions He has allowed to govern. This duty is not merely a civic responsibility but a spiritual one, acknowledging that all authority is established by God (Romans 13:1).

Practical Considerations

In practical terms, paying taxes is a means by which Christians contribute to the common good, supporting services and infrastructure that benefit society as a whole. It is an expression of love for one's neighbor, as taxes fund essential services such as education, healthcare, and public safety. Christians are encouraged to fulfill this duty with integrity and honesty, avoiding evasion or deceit, as these actions would contradict the biblical call to live righteously and justly.

Challenges and Controversies

Throughout history, Christians have faced challenges regarding the payment of taxes, especially when governments have used tax revenues for purposes contrary to Christian values. In such cases, believers are called to exercise discernment and seek guidance through prayer and counsel, balancing their duty to the state with their higher allegiance to God's commandments. The early Christians, living under Roman rule, navigated these tensions by maintaining their witness and integrity, even when faced with unjust systems.

Conclusion

The biblical mandate to pay taxes is clear and consistent, reflecting a broader principle of submission to authority and responsibility to the community. While challenges may arise, the duty remains a vital aspect of Christian living, rooted in the teachings of Jesus and the apostles.