“Therefore it is necessary to be in subjection, not only
because of wrath, but also for conscience’ sake. For because of this you also
pay taxes, for rulers are servants of God, devoting themselves to this very
thing. Render to all what is due them: tax to whom tax is due; custom to whom
custom; fear to whom fear; honor to whom honor.” (Romans 13:5–7, NASB95)
Clearly rulers have the authority and responsibility to
enforce law, but today’s passage deals with more than that. It deals with our
own conscience as it pertains to that law and our relation to those in charge.
While its primary focus is on the payment of taxes, the payment of taxes is
merely a practical illustration of a greater principle.
The other day (1/25) when we looked at Romans 12:9 and that
our love is to be genuine from the heart, not being hypocrites or actors, we
stopped and looked at the Pharisees trying to trip up Jesus by asking about what
the greatest commandment is (Matthew 22), to which Jesus clearly answered that
the first and foremost commandment is the love the Lord our God with all our
heart, soul, and mind. Then He added the second which is to love our neighbor
as ourselves. They were stumped.
This effort to try to catch Jesus in a failure of the law
was a persistent practice. In the same chapter of Matthew, preceding the above
encounter, we have a couple of other such encounters on the same day. One of
them had to do with the issue of taxes.
“Then the Pharisees went and plotted together how they might
trap Him in what He said. And they sent their disciples to Him, along with the
Herodians, saying, “Teacher, we know that You are truthful and teach the way of
God in truth, and defer to no one; for You are not partial to any. Tell us
then, what do You think? Is it lawful to give a poll-tax to Caesar, or not?”
But Jesus perceived their malice, and said, “Why are you testing Me, you
hypocrites? Show Me the coin used for the poll-tax.” And they brought Him a
denarius. And He said to them, “Whose likeness and inscription is this?” They
said to Him, “Caesar’s.” Then He said to them, “Then render to Caesar the
things that are Caesar’s; and to God the things that are God’s.” And hearing
this, they were amazed, and leaving Him, they went away.” (Matthew 22:15–22,
NASB95)
Jesus could have easily called into question the entire
authority to tax if God were opposed to it, but rather He reinforced it by
pointing to the very coin they were using to pay their tax and asking them
whose image it bore. Here in Romans we are told to pay the taxes that are due.
And in our country this is largely a system of voluntary compliance and
honesty. There are some of our documents that are reported and which are known,
but there are others which are largely never verified and for which the
government takes our word. Sure there is the power to enforce and penalize the
non-payment of taxes, but the greater weight is on our doing what it right and
paying what is due. This is a matter of conscience, of being able to sleep
nights and walk clearly knowing that this issue was handled honestly before God
and man.
What Scripture does not get in to, and as such what we are
not given the authority to withhold our taxes for, are those things with which
we disagree. This has created a great deal of tension recently as the government
has mandated that health insurance cover things for which employers do not
agree. And with our Supreme Court saying that the government has the authority
to force this as a tax, now we have employers deciding whether or not they can in
good conscience before God comply with the government mandate. In our country
we still have the ability to contend this in our courts and to adjust it with
legislation, but at some point the law will be settled and hard choices will
have to be made.
Jesus’ response did not deal only with rendering to Caesar
that which is Caesar’s, but He added that we are to render to God that which
belongs to Him. It is this higher responsibility that I trust will guide people
when they have to make these difficult decisions. And in so doing, they might
suffer consequences from the government for the sake of their conscience. But
this is a dangerous and slippery slope when we make ourselves the determinant
on what truly is to be given to God in honor and to Caesar as duly obligated.
This goes beyond the issue of taxes as do the verses we are
looking at today, because it is broadened to the considerations of rendering
fear and honor to those to whom it is due. This brings us back around to how we
walk under the laws which not only regulate the payment of taxes but even how
we operate our business, manage our careers, and drive our cars. Clearly we
have to make hard choices and in so doing be willing to suffer harsh
consequences. This might go to the nurse or doctor who refuses to perform
lawful and maybe even mandated practices. It goes to the baker who in his or
her art refuses to celebrate a union which conflicts with the biblical
understanding of marriage. It goes to the employer who refuses to provide
health insurance that includes biblically reprehensible benefits. It even
includes the military Chaplain whose speaking of the gospel with which he was
called is being restricted. And it goes to the employee who risks his or her
position of employment for the sake of doing what is right.
For the majority of our lives this is a pretty simple and
straight forward principle of Scripture without any issue of compliance. But
for that minority time when the issue becomes very, very large we have to place
our trust fully in God and entrust ourselves to His strong hand. Paul knew what
it was to suffer at the hands of government for the sake of the gospel. And he
knew what to do even with that opportunity as he placed his trust and
confidence in God.
“Devote yourselves to prayer, keeping alert in it with an
attitude of thanksgiving; praying at the same time for us as well, that God
will open up to us a door for the word, so that we may speak forth the mystery
of Christ, for which I have also been imprisoned; that I may make it clear in
the way I ought to speak. Conduct yourselves with wisdom toward outsiders,
making the most of the opportunity.” (Colossians 4:2–5, NASB95)
Even at the end of his life when he knew his death was near
we read,
“Remember Jesus Christ, risen from the dead, descendant of
David, according to my gospel, for which I suffer hardship even to imprisonment
as a criminal; but the word of God is not imprisoned. For this reason I endure
all things for the sake of those who are chosen, so that they also may obtain
the salvation which is in Christ Jesus and with it eternal glory. It is a
trustworthy statement: For if we died with Him, we will also live with Him; If
we endure, we will also reign with Him; If we deny Him, He also will deny us;
If we are faithless, He remains faithful, for He cannot deny Himself.” (2
Timothy 2:8–13, NASB95)
He remains faithful!