“Therefore one must be in subjection, not only to avoid God’s wrath but also for the sake of conscience. For because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed” (Romans 13:5-7, ESV).
Conscientious Taxpayers
“Therefore” [διό], summing up the argument, beyond the practical expediency of avoiding God’s “wrath” [ὀργή] via governmental reprisals, Paul adds “conscience” [συνείδησις] (cf. 2:15). With knowledge of the divine will, the conscience is an added guide to help the law-abiding Christian live compliantly (cf. 9:1),1 in favor with both God and fellow human beings (14:18; cf. 12:17-18).2
Seeing that governing authorities are “ministers [λειτουργοί]3 of God,” the paying of “taxes” and “revenue,” whether “direct taxes” [φόρος] or “indirect taxes” [τέλος],4 is a divinely sanctioned obligation (cf. Matt. 17:25; 22:15-21; Mark 12:13-17; Luke 20:20-25). This also demonstrates “respect”5 and “honor,”6 if not for a particular person holding the office, at least for the office itself (cf. Prov. 24:21-22; 1 Pet. 2:17).
Paul has been describing government as it should be, so Christian submission is enjoined accordingly. The sovereignty and supremacy of God are understood, having ordained the right, function, authority, and purpose of government, which demands amenability. At the same time, the underlying assumption is that all human governments are subordinate to God. “This means, then, that Christians may continue to ‘submit’ to a particular government (acknowledging their subordination to it generally) even as they, in obedience to a ‘higher’ authority, refuse to do, in a given instance, what that government requires.”7
Participatory Selectivism
Concerning the extent of a Christian’s involvement in secular government, by merely paying taxes, as divinely enjoined, one cannot escape some level of participation. Paul even availed himself of his own civil rights as a Roman citizen (Acts 16:37; 22:24-29; 25:9-12).
Between the extremes of (a) total passivism (noninvolvement) and (b) unrestricted activism is (c) participatory selectivism, meaning each Christian must determine where he or she stands along the lengthy spectrum of civic duty, support, and engagement (cf. 14:4, 22). Even the pacifism of a conscientious objector, refusing to actively engage in military conflict, cannot escape this reality.8 There were many governing officials (incl. military) in the NT who were prospects for the gospel,9 a number of whom were converted to Christ (albeit with no further details provided). A member of the church named Erastus in the Roman colony of Corinth served the local government as “the steward of the city” [ὁ οἰκονόμος τῆς πόλεως] (16:23b).10
--Kevin L. Moore
Endnotes:
1 See also Acts 23:1; 24:16; 1 Cor. 8:7-12; 10:25-29; 2 Cor. 1:12; 4:2; 5:11; 1 Tim. 1:19; 3:9; 2 Tim. 1:3.
2 See also 1 Sam. 2:26; Prov. 3:4; Luke 2:52; 2 Cor. 8:21; cf. 1 Tim. 4:16.
3 This term is also used in 15:16; Phil. 2:25; Heb. 1:7; 8:2, alluding to service to the Lord.
4 C. E. B. Cranfield, Romans 2:678; D. J. Moo, Romans 805.
5 Lit. “fear” [φόβος] (ASV, NASB95, N/KJV), but apparently in a different sense than v. 3.
6 Cf. Acts 24:10; 25:8; 26:1-3, 25. Michael the archangel, with moderation and restraint, “did not dare bring against [the devil] an abusive judgment, but said, ‘The Lord rebuke you!’” (Jude 9). He respectfully left the judgment to the Lord (cf. Zech. 3:1-2; 2 Pet. 2:11).
7 D. J. Moo, Romans 808-809.
8 Therefore, “a Christian is not guilty of wrongdoing in upholding and participating in the affairs of government, whether as a voter, a taxpayer, an office holder, a policeman, or a soldier. In fact, there is no possibility that you can avoid all responsibility for government. Those who refuse to vote are simply supporting the stronger party. By saying ‘no’ to the military you are saying ‘yes’ to the enemy. There is simply no way to be ‘completely neutral’” (G. Goldman, “The Christian and His Government” 1).
9 Acts 10:1-48; 13:6-12; 16:27-34; 17:22, 34; 24:24-25; 26:1-29; 28:16; Phil. 1:13; 4:22; cf. Matt. 8:5-13; Luke 3:14; 7:1-10.
10 The name Erastus occurs in the NT three times in association with Paul, Timothy, and the Corinth church (Acts 19:21-22; Rom. 16:23; 2 Tim. 4:20). Among the ruins of ancient Corinth, the “Erastus Stone” (discovered in 1929) documents Erastus having laid the pavement stone at his own expense in return for the honor of the office of aedile. In Rome the office of aedile, which included the maintenance of public buildings and regulating public festivals, was more prestigious during the Republic but lost much of its importance during and after the reign of Augustus. In the Empire-era the authority and responsibilities of this position varied in the different cities and colonies.
Related Posts: Duty to Government Part 1
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