A.T. Robertson Commentary Romans 13:7

"Render to all their dues: tribute to whom tribute [is due]; custom to whom custom; fear to whom fear; honor to whom honor." — Romans 13:7 (ASV)

Dues (οφειλας). Debts, from οφειλω, to owe. Often so in the papyri, though not in Greek authors. In N.T. only here, Matthew 18:32; 1 Corinthians 7:3. Paying debts needs emphasis today, even for ministers.

To whom tribute is due (τω τον φορον). We must supply a participle with the article τω like απαιτουντ ("to the one asking tribute"). So with the other words (to whom custom, τω το τελος απαιτουντ; to whom fear, τω τον φοβον απαιτουντ; to whom honour, τω την τιμην απαιτουντ). Φορος is the tribute paid to a subject nation (Luke 20:22), while τελος is tax for support of civil government (Matthew 17:25).