"For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. For he is God's minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God's minister, an avenger to execute wrath on him who practices evil. Therefore you must be subject, not only because of wrath but also for conscience' sake. 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 13:3-7)
Verse 3 says we are to do (present active imperative verb) what is good. Obeying the laws brings peace and prosperity to us and to our society. Verse 5 tells us to be subject (hypotasso); we are to keep on being submissive. The motivation for doing so is not simply for fear of wrath or punishment but also because of conscience's sake. There is no power like that of a clear and clean conscience.
In verses 6-7, the Bible says we are to pay taxes. Render (imperative mood, language of command; the Greek word is apodidōmi, which means "to give away, i.e. up, over, back." (Source: BlueletterBible.org) I know that just the mention of the word "taxes" causes many to cringe. Who enjoys paying taxes? No one. Who enjoys the blessings of paying taxes? Everyone. The more money you make, the more taxes you pay.
John Stott said, "So Christians should accept their tax liability with good grace, paying their dues in full, both national and local, direct and indirect, and also giving proper esteem to the officials who collect and apply them." (Source: J. R. W. Stott, The Message of Romans: God's Good News for the World, p. 346) Merritt said, "Taxes are the cost of living in a free county; we must pay for it."
A proper question to ask is, how should the government relate to the people? The Apostle Paul teaches in Romans 13:3 that those in authority should punish evil people and not inflict evil on the people. In verse 4, he states, "For he is God's minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God's minister, an avenger to execute wrath on him who practices evil." The leadership appointed by God is in an authoritative position. He is God's minister (Greek word is diakonia, where we get the English word deacon), which means that he or she is to serve.
I appreciate Dr. James Merritt's insights when he points out that the primary responsibility for those in governing positions of authority is to do right for those who live right. If you work for the government, then you are a deacon in the sense that you are to serve your constituency like a deacon serves in the church. Whatever the title and responsibility, those in governmental leadership are servants or ministers. Whether one is a mayor, city councilor, governor, senator, congressman, president, vice president, etc., all are servants of God to do His will. It is not the job of the people to serve the government but the other way around. The leading official in Great Britain is called the prime minister; in the USA, those elected officials are referred to as public servants. They are supposed to lead us well through service.
Leon Morris writes, "The Emperor on his throne, and for that matter any petty local bureaucrat, might well see his power as something to be exercised as he chose. But Paul is clear that everyone in any position of responsibility is first and foremost God's servant and that it is to God that he will one day be forced to render account." (Source: Leon Morris, The Epistle to the Romans, p. 464)
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