Expositor's Bible Commentary Commentary Romans 13:6

"For this cause ye pay tribute also; for they are ministers of God`s service, attending continually upon this very thing." — Romans 13:6 (ASV)

Building on his allusion to conscience, the apostle explains the payment of taxes. The more clearly a person recognizes that the governing authority is God’s servant, the greater appears the reasonableness of providing support by taxes. While the person in authority may be unworthy, the institution is not; and without financial undergirding, government cannot function. For the third time Paul speaks of rulers as God’s servants, but this time he uses a different word, one that means workers for the people or public ministers. Their work is carried on under God’s scrutiny and fulfills his will. These public servants give full time to governing; therefore they have no time to earn a living by other means (cf. Lk 10:7).

There is deliberate repetition in the sense that the paying of taxes is assumed (v.6), then enjoined (v.7). But the word Paul uses in v.7 literally means “give back” (GK 625; the same word Jesus used in Mk 12:17), suggesting that what is paid to the government in the form of taxes presupposes value received.

The various items mentioned in v.7 are all classified as obligations. Since the Christian ethic demands clearing whatever one owes another (cf. v.8), no basis is left for debate. The very language that is used supports the imperative form of the communication. The word “taxes” means tribute paid to a foreign ruler. “Revenue” pertains to indirect taxation in the form of toll or customs duties. “Respect” refers either to that which one gives to God (cf. “fear” in 1 Peter 2:17) or to the veneration that is due to the highest persons in the government. “Honor” is the respect due any who hold a public office.

Although Paul has previously put in an urgent call for love (12:9–10), he now returns to this theme, knowing that he cannot stress too much this essential ingredient of all Christian service. The connection of the present paragraph with the foregoing section is his use of the word “debt” (GK 4053), which comes from the same root as “owe” (GK 4051) in v.7. Christians owe submission and honor to the civil authorities, but they owe all people much more.