*GIVE WHAT IS OWED*
Romans 13:5–7 (NIV)
“_Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also as a matter of conscience. This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give to everyone what you owe them: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor._”
*BACKGROUND/CONTEXT*
Beginning in Romans 12, Paul shifted his message from explaining the theology of the gospel to describing how the gospel should transform our lives and how we should live as believers.
In Romans 12, believers are called to become “living sacrifices,” marked by humility, love, peace, and overcoming evil with good. Then in Romans 13:1-4, which we studied yesterday, Paul applied these principles to the Christian’s relationship with governing authorities. He explained that government is part of God’s “ordering of society” and that believers should live respectfully and peacefully within the nations where God has placed them.
Today, Paul continues this teaching by moving from the general principle of submission to practical examples of Christian conduct within society.
*SUBMISSION AND CONSCIENCE*
_Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also as a matter of conscience_
In yesterday’s study, Paul focused on our external submission to governing authorities. However, in today’s study, he moves to our inward motivation. As Christians, we are not only to obey authorities because we fear punishment, but because we understand that honoring lawful authority is part of living faithfully before God. In other words, submission is not simply about avoiding consequences; it is also about maintaining a clear conscience before the Lord.
The word “conscience” (_syneidēsis_) refers to our inner moral awareness, our God-given understanding of right and wrong. For believers, our conscience is shaped by the Holy Spirit and the truth of God’s Word. Paul’s point is that we as Christians should want to do what is right - not because we are forced to, but because our hearts have been transformed by Christ.
This same idea appears in 1 Peter 2:15, where Peter writes: “_For it is God’s will that by doing good you should silence the ignorant talk of foolish people._” Christians should be known as people of integrity whose conduct reflects their faith even when no one is watching.
In a culture that often celebrates rebellion, outrage, and hostility toward authority, we are called to demonstrate humility, wisdom, self-control, and peaceful living. Our goal is not to win political arguments, but to live with a clear conscience and a faithful witness before both God and the world.
*PAYING TAXES AND SERVING SOCIETY*
_This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing_
Paul now moves from the principle of submission to a practical example: paying taxes. In the Roman world, taxes were unpopular and burdensome, just as they are for many people today. Yet Paul teaches that Christians should willingly pay those taxes they owe. This is because government, despite its faults, serves an important role in maintaining order within society.
Again, Paul describes governing authorities as “God’s servants.” This time he uses the Greek word (_leitourgos_), which is normally used for public service or even priestly ministry. Paul’s point is not that rulers are spiritually righteous, but that God can use civil authorities to accomplish His purposes, especially in maintaining order, protecting people, and carrying out justice.
Jesus Himself addressed this issue when questioned about paying taxes to Caesar, in Matthew 22:21, he replied to the Jewish leaders: _“Give back to Caesar what is Caesar’s, and to God what is God’s._” Jesus acknowledged the legitimate role of earthly government while also reminding us that our ultimate allegiance belongs to God alone. Governments may receive taxes, but our worship, identity, and devotion belong only to God.
For Christians, paying taxes and obeying laws are a part of living honorably before God. Believers should be known as people of integrity who contribute to society rather than constantly resisting or exploiting it. Remember, every earthly kingdom is only temporary compared to the eternal rule of Christ.
*GIVE WHAT IS OWED*
_If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor_
Paul concludes this section with four commands summarizing how Christians should live responsibly within our society. Believers are to “_give what is owed_” to those in authority. This includes not only financial obligations, but also the attitudes we show toward people.
*First: “_if you owe taxes, pay taxes._”* The word used here refers primarily to direct taxes such as land or personal taxes. Christians are not to avoid their civic responsibilities simply because they dislike the government or disagree with its policies.
*Second: “_if revenue, then revenue._”* This refers more to indirect taxes such as customs duties or tolls placed on goods and commerce. In essence, Paul is saying believers should conduct themselves honestly in all areas of public life and business.
*Third: “_if respect, then respect._”* The word “respect” carries the idea of reverence or proper regard for authority. Christians may strongly disagree with leaders or policies, but Scripture calls believers to avoid contempt, slander, and dishonor. “_Show proper respect to everyone, love the family of believers, fear God, honor the emperor._” 1 Pet 2:17.
*Fourth: “_if honor, then honor.”_* Honor means recognizing the position and responsibility that authorities hold. This does not mean treating leaders as moral superior, or worthy of homage. Rather, Christians acknowledge that authority itself is part of God’s ordering of society.
In many ways, these commands summarize Christian citizenship. We are called to display a different spirit, one that reflects the character of Christ and points people toward His kingdom.
*APPLICATION*
One of the greatest testimonies that we as Christians can give to the world is not what we say, but how we live. If we do not live the faith we proclaim, no one will listen to our words. Paul reminds believers that submission, honesty, respect, and integrity are all part of our witness to Christ. Christians should never be known for being dishonest, hateful, rebellious, or constantly outraged people. Instead, we should be known for our Christlike behavior and doing what is right even when it is difficult.
This does not mean we always agree with our governments or approve of the decisions leaders make. But it does mean that our conduct should always reflect the character of Christ. The world is watching how Christians speak, behave, work, pay what they owe, treat others, and respond to authority.
John Stott once wrote: “The greatest hindrance to the advance of the gospel worldwide is the failure of the lives of God’s people.” This is a critical point. The gospel is always hindered when Christians proclaim Christ with their lips but dishonor Him through their conduct.
So, guard your witness carefully. Guard your speech, your attitude, your honesty, and your humility. Ask yourself: Do my words online reflect Christ? Does the way I speak about leaders reflect the Spirit of Jesus? Am I known more for outrage or for integrity? As followers of Christ, we are called to live in such a way that people see not merely our opinions, but the love and character of Christ Himself shining through us.