Sunday School Notes: Romans 13:6-10

⁶ For on account of this, you also pay taxes, for they [authorities] are servants of God devoting themselves to this very thing. ⁷ Give to all what is owed [to them]: to the one [you owe] tribute, tribute; to the one [you owe] tax, tax; to the one [you owe] fear, fear; to the one [you owe] honor, honor. ⁸ Owe to no-one nothing except to love one another, for he who loves another has fulfilled the Law. ⁹ For “You shall not commit adultery,” “You shall not murder,” “You shall not steal,” “You shall not lust after,” and whatever other commandment, are summed up in this statement: “You shall love your neighbor as yourself.” ¹⁰ Love does not produce evil for [one’s] neighbor. Therefore, love is the fulfillment of the Law.

This week, we covered the end of the first section of Romans 13, and the second section. We ended last time discussing the fact that the governing authorities are instituted by God, and bear the sword (i.e., have authority to punish) given to them by God. Therefore the Christian must submit to the authorities, not only out of fear, but also (and, perhaps, primarily) out of conscience. Since they are ordained of God, and we are commanded by God to submit, then that should be enough to cause us to submit.

Paul now cites this as the reason why we pay taxes. As God’s servants (the Greek term he uses has religious overtones–as with those who serve in the temple), they are within their rights to receive money from the people in order to do their work. Granted, they may abuse this authority. We know in Paul’s time, tax collectors were notorious for charging more than was required and lining their own pockets with the difference. And the governing authorities would not always be spending tax money on things the church would endorse. However, Paul saw it as a necessary part of our submission to the authorities that we pay taxes.

This application of 13:1-5 is, to me, a little unexpected. Of all the consequences resulting from submission to authorities, “pay your taxes” would not be the first to spring to mind (though I don’t dispute the fact it is a consequence of submission). It’s possible there were those in the Roman church who were withholding taxes because they didn’t trust the rulers, or because they didn’t believe it was right to give money to their pagan overlords. This might explain why Paul feels the need to addresses this subject in particular.

Paul’s teaching here echoes that of Jesus in Matthew 22:15-22: Render to Caesar that which is Caesar’s, and to God that which is God’s. I don’t think Jesus was being critical of Caesar, but recognizing, as Paul does, Caesar’s right to impose taxation. Considering the fact that we often think taxation is unnecessarily burdensome, and our money not always used wisely, we should consider Jesus’ words here. Rendering to Caesar is merely giving a portion of our money to the government. What is “rendering to God”? How much of us does God get? As Paul said in Romans 12:1, we present our entire bodies–our whole self–to God as a living sacrifice. Which is easier to do: accept a payroll deduction from our paycheck and give a portion of our money to Caesar, or to daily offer up our entire lives to God for His service, for Him to use us as He pleases? Paying taxes may not be as rewarding as giving over our whole selves, body and mind, to the Lord, but it’s not nearly as hard!

In verse 7, Paul mentions four types of debt. First, there’s the “tribute” (Greek: phoros), which was a direct tax. In Paul’s day, this tax was a sign of dependent status–perhaps like the Islamic jizya, which non-Muslims in Muslim countries have to pay. Next there’s the “tax” (Greek: telos), which includes poll-tax, custom duties, and all other kinds of indirect taxation (i.e., taxation the government receives via goods or services). Then there are two very different kinds of debt: fear or respect (Greek: phobos) and honor (Greek timê). Given the context, I think Paul intends the Christian to give all of these to the government: taxes, respect, and honor.

To sum up 13:1-7, Christians should see government as something positive, and as much of an institution of God as the church (God established both, after all). Christians are not anarchists–we believe in the rule of law, and in government. Indeed, as one of the group pointed out, anarchy doesn’t last long. Groups of anarchists eventually rally around a leader and form some kind of governing structure. It seems as if we are designed to work this way. It makes sense, therefore, that Christians should pray for those in authority (1 Timothy 2:1-2), and should respect government, even if we don’t agree with what the rulers say or do. If our sanctified conscience cannot obey an edict from the government, we can disobey, but we then express our submission to the government by accepting whatever punishment it gives us as a result. Paying taxes is another way we show godly submission to authority, and in all things we trust that God will bring to justice any ruling authority that doesn’t rule in accordance with His definition of goodness and justice. We noted also, that Christians should be encouraged to get involved in government, and to exercise whatever power they have within the laws of the land to influence government policy. In doing this, we encourage our God-given leaders to think and act in God-honoring ways, which is not only good for our country, but good for them.

Paul uses the theme of obligation to transition into the next section which, along with the final section, build up to the discussion in chapter 14 on love and acceptance of others. “Owe to no-one nothing,” Paul says in verse 8, “except to love one another.” This is not intended to be a statement on financial management, though some take it to mean Christians should never be in debt, whether credit card, mortgage, or car payment. Paul’s point is that every other kind of debt is temporary and, often, optional. There is no law that says we have to get into some kind of financial debt. However, the debt of love we owe to one another is neither temporary, nor optional. We constantly and continually owe one another our un-hypocritial love (12:9), and we are commanded by the Lord himself to love one another (John 15:12).

Does Paul mean this only within the church, or does he mean for Christians to love the world too? 1 John 2:15-17 tells us we shouldn’t love the world, but the context there is talking about forming attachments to the things of the world, especially with regard to the lust of the flesh and the eyes, and the pride of life. Yes, we should primarily love our Christian brothers with sincerity, but we should also show sincere love for those in the world. Indeed, it’s through that kind of love and concern that we demonstrate the love of Christ. Paul says the person who loves “the other” has fulfilled the Law. The NASB translates “the other” as “his neighbor” which, as we see in the parable of the Good Samaritan (Luke 10:25-37), has broader application that just those within the church.

Is Paul talking about the Mosaic Law (the Moral Law, or the Ten Commandments), or the law of the land as established by the governing authorities? Since he goes on to cite examples from the Ten Commandments, I think he has the Mosaic Law in mind primarily, but since that Law is written into creation, all just legal systems are based on it, so indirectly I think he intends all law.

In verse 9, Paul mentions four specific commandments: the prohibitions against adultery, murder, stealing, and lust (or coveting). His point is simply that anyone who expresses genuine, sincere love, will keep these commandments. If you love someone, you aren’t going to commit adultery with his or her spouse; you won’t kill him or her; you won’t steal from him or her; and you won’t look upon them a means to fulfill your passions–whether it’s coveting what they have, or coveting them sexually. Indeed, obedience to the Law can be summed up in the statement: Love your neighbor as yourself. An interesting point to note here is that Paul is not saying the Ten Commandments are obsolete in light of the “law of love.” Rather, he acknowledges the fact that we are all obliged to obey these commandments, and we can fulfill that obligation by genuinely loving our neighbor. Indeed, add “love God” to that, and you’ve covered all ten of the commandments.

Ultimately, what Paul says here in verses 9 and 10 also points to Christ, since we can’t express sincere, God-honoring love for one another aside from the work of the Spirit in our lives. Paul’s point in chapters 1-11 is that we must keep the Law, but we are incapable of doing so. This is why we need a savior, and Christ came to keep the Law perfectly on our behalf, and to pay the penalty due to us for our failure. By his power, and his power alone, are we able to satisfy the demands of the Law to love God and neighbor as He intends. Note: this is not love as defined by the world, by Oprah, or by Joel Osteen. This is love as defined by God, which doesn’t always look the same as worldly love.

Lord willing, we’ll finish up Romans 13 next time.