Charles Ellicott 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)

Tribute.—Rather, taxes—that is, taxes upon person or property as opposed to the customs levied upon goods. These were collected by different officers.

Fear . . . honour.—There would be one class of officers who could claim respect for their official position, though they had no special means of enforcing it. Another class would have the power of inflicting punishment. This last would necessarily be feared, looked upon with a certain awe and reverence, as well as honoured.