THE POWERS THAT BE.
Romans 13:1-7.
“The powers that be” to whom “every soul” is to be “subject” (ROMANS 13:1) are called “rulers” in ROMANS 13:3 (translated as ‘magistrates’ in Luke 12:11), “who do not bear the sword in vain” (ROMANS 13:4). We are to “be subject unto” them because “the powers that be are ordained of God” (ROMANS 13:1), and “whoever resists the power, resists the ordinance of God: and they that resist shall receive to themselves” (literally) “judgment” (ROMANS 13:2).
“For,” says Paul, “rulers are not a terror to good works, but to the evil.” If you do good, “you shall have praise of the same: for he is the minister (deacon) of God to thee for good” (ROMANS 13:3-4). “But if you do evil, be afraid,” for he is the minister (deacon) of God to bring God’s judgment upon the evildoers (ROMANS 13:4).
By way of comparison, reading from the Greek, 1 Peter 2:13-14 puts it this way: ‘Be in subjection therefore to every human institution for the sake of the Lord; whether to the king as supreme, or to governors as by him sent for vengeance (upon) evildoers, and for the praise of them that do well.’
Why should we thus subject ourselves to the powers that be? First “because of wrath,” but also “for conscience sake” (ROMANS 13:5). This reflects our attitude to sin: we hesitate to sin in this or any other matter, for example, out of fear of the consequences. But as Christians we also have an awakened conscience: we know in ourselves what we should and should not do.
For this very reason, because it is the right thing to do, we pay our taxes. We pay because the Ministers of State (whether they know it or not) are just as much “God’s ministers” (ROMANS 13:6) as the Ministers of the Church. The word here is not ‘deacons’ but rather denotes ‘public servants.’
To “render to all their dues” (ROMANS 13:7) is to pay back what we owe. Governments and local councils are giving us various public services, and it is appropriate that we should pay for these services. That is why we pay taxes of various sorts.
‘Is it lawful to pay taxes to Caesar or not?’ asked the hypocritical interlocutors (cf. Mark 12:14). Jesus answered, ‘Render to Caesar the things that are Caesar’s, and to God the things that are God’s” (cf. Mark 12:17).
“Tribute” (ROMANS 13:7) refers to direct taxation, paid directly to the government. “Custom” refers to indirect taxation, paid on consumer goods and then paid to the government.
The One to whom “fear” (ROMANS 13:7) is due is not man, but God (cf. Luke 12:4-5). But “honour to whom honour” refers to those who hold power: supremely the king but also those sent by him (cf. 1 Peter 2:13-14). We should respect their authority, keep the law, and pay our taxes.
Peter puts the same two things together: ‘Fear God. Honour the king’ (cf. 1 Peter 2:17).