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.

The State in Romans

Romans 13:1–7 provides the single most important New Testament teaching regarding the purpose and function of human government. The Christian’s civil responsibilities as set forth by the apostle Paul have been declared by some historians the most important document in the political history of Western civilization.

ALL MEN ARE CALLED TO OBEY MAGISTERIAL AUTHORITY

The principle of obedience to earthly authorities is set forth as an integral element of our obedience to God. God alone has supreme authority over us. He can bind the conscience absolutely. As our supreme ruler, God has delegated authority to lesser powers and agencies. Our obedience to God must be reflected consistently by our obedience to His delegated authorities.

GOVERNING AUTHORITIES ARE ORDAINED, INSTITUTED, AND REGULATED BY GOD

No man has rightful authority over other men which is not derived from God. All delegated and ministerial authority is derived from God. This includes the authority of parents, bosses, policemen, dogcatchers, teachers, or any other authority.

We must discern the difference in the English language between the concepts of power and authority, a distinction not immediately evident from the biblical text. The Bible speaks of authority by using the Greek word exousia. It is sometimes translated by the word 'power.' Power naturally goes with authority, but authority does not always accompany power. In Romans 13 the call to obedience is to those who have actual authority, not to those who merely possess de facto (actual) power. There is a crucial difference between de facto power and de facto authority. It is authority that is in view here.

RESISTANCE TO DIVINELY APPOINTED AUTHORITY RESULTS IN DIVINE JUDGMENT

The most frequently raised question at this point concerns the issue of the extent of our obedience to earthly authorities. Must we always obey the civil magistrate? Must students always obey their teachers? Employees their employers? Children their parents? The clear biblical answer to this is an emphatic “No.” Whenever the earthly authority commands us to do something that God forbids or forbids us from doing something God commands, it is our duty to disobey the earthly authorities. God’s authority is always higher than His delegated officers. We may not disobey authorities because we disagree with them or because their mandates inconvenience or even oppress us. The biblical principle is to render obedience wherever we can unless it involves conflict with obedience to God.

GOVERNMENT IS INSTITUTED TO PROMOTE JUSTICE

Paul calls the government a minister to us for good. It is not to be a terror to the good but to the evil. This refers to the legitimate design of government and not to its abuses. We know that governments can be institutions of tyranny and oppression. When governments become unjust in their policies and practices it is particularly heinous because their primary purpose for existence is to promote justice and to protect the innocent from the wicked. St. Augustine said, “Without justice, what are kingdoms but great gangs of robbers?”

THE STATE IS ENDOWED BY GOD WITH THE POWER OF CAPITAL PUNISHMENT

Government is force. The most basic ingredient that serves as the foundation for any state is the legal right of coercion. Without the right of law enforcement, the state can only make suggestions. Force is the legal means by which the state assures compliance with its laws. That force is symbolized by what Paul refers to as the “sword.” God gives the power of the sword to the state. It is to be used to ensure justice. In antiquity, the sword was more than a symbol of authority; it was a symbol of the right to life and death. The common method of capital punishment was decapitation by the sword. Paul indicates here the state’s right to inflict punishment even unto death.

OBEDIENCE TO CIVIL AUTHORITIES IS A RELIGIOUS OBLIGATION

Paul calls us to subjection for “conscience’s sake.” That is to say that we are to render obedience to those in authority over us out of a regard and respect for God. It is His authority that stands behind and above the lesser authorities of this world. Our consciences are ultimately bound to Him. By obeying the lesser authorities we pay homage to Him.

The Exercise of Force

"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).

Romans 13 is a pivotal chapter both in Romans and in the history of theology because in Romans 13 we find the clearest statement in all of Scripture concerning the role, function, and origin of civil government. Particularly in our age, when the question of the relationship between church and state is a burning issue, we need to be aware of the content of Romans 13.

The word for authority here is the Greek term exousia, which is also translated “power.” It connotes a powerful authority, or an authoritative power. There are other Greek words that mean simply “judicial authority” and “powerful force.” Here the two are joined together. The bottom line, elementary understanding of government is this: Government is force. Christians must understand this. We don’t always think of government as force because we see it functioning in various ways. When we look at Congress discussing various issues, we don’t see tanks and guns. Government is not just laws, it is also law-enforcement.

We often hear of the “tyranny of the majority.” In our society, the majority groups control the authority and the power. They have the force to make everyone else get into line. Christians need to be aware of that for two reasons. First, Christians are a minority in our societies, and thus we need to bear in mind that the majority may choose to exercise force against us.

Second, though, in a democracy, Christians have the right to vote. We need to take this right seriously, and never misuse it, lest we vote with an evil majority and become guilty of imposing wrongful force upon some helpless minority. There are legitimate kinds of force that we can vote for, but there are also wrong kinds of force, and it is God’s Word that teaches us what these are.

The proper exercise of authority is a balance between the use of power and judicial restraint. Where in our society today has this balance been lost? Should the war on drugs be restricted to the courtroom? To what extent should the government protect the rights of homosexuals? How long will abortion on demand be available? Recognize your role as a citizen in deciding these and other issues.

Christians in Government

"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).

In order to be effective missionaries to our culture, we need to consider several realms of life in which we as Christians live. Today we shall briefly consider the sphere of civil government.

Christianity is pervasively political. This may seem a strange thing to assert, but consider: Throughout the New Testament what is announced is the kingdom of God, and that Christ Jesus is King. True, this kingdom is far broader than only civil government, but it surely embraces politics as it embraces all things.

The Bible says that all men are to obey the civil magistrate. Our obedience to God must be reflected consistently by our obedience to His delegated authorities, including those in the state. The civil government is instituted to promote justice, and for that purpose has been endowed by God with the power of capital punishment. Thus, obedience to civil authorities is a religious obligation.

Since governing authorities are ordained, instituted, and regulated by God, resistance to such authority results in divine judgment. At the same time, Christians sometimes must disobey the powers that be. Whenever the earthly authority commands us to do something that God forbids, or forbids us from doing something that God commands, it is our duty to disobey the earthly authorities. We must always place our obedience to God first. The basic emphasis, however, is being submissive in a spirit of humility whenever possible as long as we do not compromise our commitment to God.

Finally, it is certainly legitimate, and in some cases desirable, for Christians to be actively involved in the political process. This does not mean that we take the church into the state, but that we take Christians and their obedient lifestyle into government.

Our country has become state-centered in recent years, making us a highly politicized nation. Political activity, thus, can form a ready platform for wielding Christian influence within the society. With elections only weeks away, how informed are you on issues and candidates? Are you prepared to cast a biblically intelligent vote?