Romans 13:1-7 (NIV)
Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and he will commend you. For he is God’s servant to do you good. But if you do wrong, be afraid, for he does not bear the sword for nothing. He is God’s servant, an agent of wrath to bring punishment on the wrongdoer. Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also because of conscience.
This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.
The relationship between the Church and the ruling authorities has frequently been problematic over the ages. Some Christians seem to have the opinion that we only have to submit to righteous governing authorities, but that if the government is corrupt or unrighteous, we are free to ignore its mandates or to rebel against its authority.
But remember the context in which Paul wrote these words. He is specifically writing to those under the Roman government, not a righteous or godly government at all. And he is not just writing to those vaguely in the empire somewhere, but to those living in Rome itself.
Paul’s point must be received at face value. God has instituted governmental systems in order to maintain a lawful and orderly society. The alternative to submitting to that governmental authority is not freedom, but chaos and anarchy. It is the situation referred to in Judges 21:25 (NIV): “In those days Israel had no king; everyone did as he saw fit.” But the picture that precedes this explanation is not one of peace and order, but of chaos and bloodshed.
In addition, anyone who disobeys the laws instituted by the governing authorities will ultimately bring down the judgment of those authorities on their heads. Christians already had a target on their backs in the Roman empire due to their unwillingness to worship the gods that were worshiped by the rest of the society, and Paul saw every reason not to go against the authority of the state in other matters, because it would only serve to draw more attention to them as individuals and as a group.
This submission to authority even extends to the conscientious paying of taxes and other societal obligations. Jus as conscientious paying of tithes and offerings support those who give their full time to ministering, so conscientious paying of taxes supports those who give their full time to governing. And, since God has established the governmental systems to maintain order, He commands the paying of taxes here as a duty to support what He has established.
There is one large caveat in this submission to the government that Paul was aware of. If the governing authorities command us as people to do something that His word forbids, such as betraying a trust, lying, killing or mistreating the innocent, or worshiping other gods, God’s command must be followed instead of the orders of the authorities. And if the governing authorities forbid us as people to do something that God has clearly commanded, such as telling others about Jesus, raising our children in the fear and admonition of the Lord, and doing good to the bodies and souls of people, God’s command must be followed instead of the orders of the authorities.
This is what was going on when Peter and John defied the orders of the Sanhedrin to stop speaking or teaching in the name of Jesus saying, “Judge for yourselves whether it is right in God’s sight to obey you rather than God. For we cannot help speaking about what we have seen and heard.” (Acts 4:19-20 NIV) They, and all the other believers had no problem supporting their governing system through tithes and temple taxes as commanded in the Scriptures. But they would not submit to an order to disobey the clear commandment of Jesus to preach the gospel and make disciples of all nations. (Matthew 28:18-20, Mark 16:15)
Father, this is clearer than a lot of people think it is. Your word here takes submission to the governing authorities, even those that are not morally pure, out of the gray area of personal preference or feelings, and casts it in clear black and white. The authorities must be obeyed, and taxes paid unless those authorities forbid something that You have clearly commanded us to do, or command us to do something You have forbidden. In those cases, we must obey Your commands and take whatever consequences may follow as a result, trusting You for the ultimate outcome. Help us to do this Lord, so that Your name is honored through us, even before those who don’t follow You yet. Amen.