Christians and Taxes

"This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing" (Romans 13:6).

It is a matter of conscience for the Christian to pay taxes. God has appointed government for our well-being, and government employees are to be paid. The revenue for this is to come from taxation. After all, governments do not produce anything. They exist for the welfare of the public.

Even in the ancient world government officials were considered ministers of the public good. The object of this ministry is not to line the pockets of the rulers, and rulers are not to exploit the people; instead, ministers are to serve God and the people. This is a noble undertaking.

Fallen man rarely sees the value of teaching, preaching, and public service. Therefore in these areas God legislates to ensure that these important services to mankind are taken care of. He thus imposes the obligation of the tithe in the Old Testament and permits the civil magistrate to collect taxes. As a Christian you are called to support the ministry of the church and the work of the state.

In the Scriptures these are the only two official groups the people are to support. Everyone else is to be taken care of through the marketplace and through private charity. The Bible teaches that tithes are to be paid to the church to support the ecclesiastical ministry, and that taxes are to be paid to support the civil ministry. Paul summarizes our obligation to pay taxes in verse 7: “Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.”

Income taxes are very controversial in our time. The controversy surrounds both the extent of today’s income taxes and also the form these taxes take. This is an ethical problem Christians need to address. Justice must be administered that satisfies both the rich and the poor. But the basal obligation Paul gives us is to pay our taxes.

When it comes to paying one’s due, honesty is the issue. It is sometimes difficult to understand the IRS tax laws, but the Bible is most specific: God requires a minimum of 10 percent of your income. Both church and government could operate more effectively if people honestly paid their portion. Have you been honest before God and man to pay your tithe and tax?

Why Capital Punishment?

"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"

(Romans 13:4).

Capital punishment is a controversial issue in our society, and occasionally in the church as well. In recent years, the debates have focused on its deterrent value. Advocates of capital punishment asserted that the death penalty puts fear into the hearts of would-be criminals and prevents crime. Others argued that statistically there is no significant decrease in crime when the death penalty is used.

We have to say, though, that there is no statistic that can tell us what a person would do in different circumstances. Statistics cannot read the hearts of people. The Bible explicitly says that the threat of capital punishment causes fear, and surely deters some crime: “For rulers hold no terror for those who do right, but for those who do wrong” (Romans 13:3).

Restraining crime, thus, is indeed one of the purposes for which God has given the sword to the magistrate. But there is a deeper reason as well, having to do with justice. The basic biblical support for the death penalty does not rest on deterrence, but on justice—retributive justice.

We see this in Genesis 9:6, where God commanded Noah to institute capital punishment: “Whoever sheds the blood of man, by man shall his blood be shed; for in the image of God has God made man.” Man is made in God’s image, and when one man kills another with malice aforethought, he is trying to kill God Himself.

God punished Israel when they failed to put murderers to death. He told them, “Do not accept a ransom for the life of a murderer, who deserves to die. He must surely be put to death” (Numbers 35:31). There is nothing in the New Testament that changes this principle. Private Christians may not take vengeance, but the magistrate must function as God’s “agent of wrath.”

Applying God’s principles in our complex society requires sensitivity and wisdom. I am continually impressed by the wisdom, fairness, and simple justice of the Mosaic law. There is no better place to start acquiring wisdom than to study it. Read the following today: Exodus 20–21; Exodus 22:16–23:9; Deuteronomy 11:1–15

Civil Government

"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" (Romans 13:3).

Augustine of Hippo viewed the institution of civil government as a result of the fall of man. Because of man’s sinfulness, God instituted the use of the sword as a restraint. Augustine pointed to the flaming sword of the cherubim in Genesis 3:24 as the origin of the use of the sword as a scourge upon the sinfulness of man. Certainly, there is much truth to this view, in that Paul himself says that the civil magistrate is to be a terror to evildoers.

But is there more to it than that? Would there still have been some kind of civil government even if man had not fallen? Thomas Aquinas believed so. He argued that God makes each person different, with different callings. Abel manages flocks, while Cain manages fields. Because of this division of labor, there must be trade. Man, created in God’s image, is a creature of dominion and stewardship, and thus the economic activity is essential to human affairs. Aquinas argued that even apart from sin there would be occasions where legal arrangements would be necessary to protect property and facilitate trade.

In understanding verse 3, there are two perspectives to bear in mind. First, Paul can be seen as speaking in terms of the ideal purpose of civil government. The magistrate is to be a terror to the wicked and a rewarder of the good.

But second, Paul also has to be taken realistically. The fact is that bad government is better than no government at all. This is clear in verse 4, “For he is God’s servant to do you good.” God ordained government for our good, thus government is necessary for us. Anarchy is always worse. Even the worst governments punish some evil and reward some good. Stalin’s U.S.S.R. and Hitler’s Germany punished murderers and rapists and left alone many law-abiding citizens—unless they were Jews or devout Christians. I am of course in no way suggesting these government's ultimate actions were excusable, but they serve to make the point.

When we see innocent people suffer horribly, it is hard sometimes to realize that even bad governments are ordained by God. Millions of Christians today live under the oppression of governments which restrict their freedom. Daily decisions about the practice of their faith jeopardize their lives. Pray for these brothers and sisters in Christ today.

The Powers That Be

"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" (Romans 13:1).

What does it mean when Paul writes that the powers that be are ordained by God? Were Hitler’s and Stalin’s governments ordained by God? Remember that Paul was writing this to the Romans. It was the Roman government that ultimately beheaded Paul himself and tortured and slew thousands of early Christians. Was this government ordained of God? 

To understand this we have to remember Paul’s teaching concerning the sovereignty of God. He is the Lord of history. God raises up people and God brings them down. We have to distinguish, however, between a government ordained by God and a government approved by God. God did not approve of Nero and Stalin, but it was His design that they come to power. God gives us wicked rulers as part of His judgment on our sins.

Even under a wicked regime, however, Christians still have an obligation to render civil obedience. Peter writes, “Submit yourselves for the Lord’s sake to every authority instituted among men: whether to the king, as the supreme authority, or to governors, who are sent by him to punish those who do wrong and to commend those who do right” (1 Peter 2:13–14).

There are limits to this submission, however. This same Peter, when ordered by the authorities not to preach, said, “We must obey God rather than men” (Acts 5:29). Jesus said to render to Caesar the things that are Caesar’s and to God the things that are God’s (Matthew 22:21). So the first principle is that we should bend over backwards to obey the civil magistrate and bear witness as peaceful Christians. But the second principle is that if there is a true conflict in authority, we have to obey God and then suffer for the faith if the magistrate punishes us for it.

Take a moment to think through this matter practically. Are there areas of life in your country where you as a Christian might have to obey God rather than men? Are your prepared to do so? Second, are there areas where the government is exercising legitimate authority, such as speed limits, but you routinely disobey? Take strides to make any needed changes.