For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor. (Romans 13:6-7, NKJV)

The Roman empire levied a property tax (about 1%) and a head tax; local provinces or kingdoms added further taxes; there were also customs duties. Taxes were used to finance roads and run the government, support Roman armies and temples for emperor worship.

Christian believers obey the law and pay our taxes, not because we fear penalties, but because we see these duties as further ways of acknowledging God’s rule in the world. Thus, obeying the law is one way of showing our religiosity and spirituality.

Sources:

Keener, Craig S. The IVP Bible Background Commentary. New Testament. Downers Grove, IL: InterVarsity Press, 1993.

MySword for Android. Riversoft Ministry, 2011-2019.

Olive Tree Bible Software, 1998-2020.

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