John Gill Commentary Romans 13:5

"Wherefore [ye] must needs be in subjection, not only because of the wrath, but also for conscience` sake." — Romans 13:5 (ASV)

Wherefore you must needs be subject
To the higher powers, to the civil magistrates; there is a necessity of it, because magistracy is God's ordinance, it is for the good of men; and such that oppose it will severely smart for it: but subjection to it from Christians should be,

not only for wrath ;
through fear of punishment, and for the sake of escaping it; either the wrath of men or of God, in this or the other world:

but also for conscience sake :
to keep conscience clear, to exercise a good one void of offence towards God and men; for natural reason, conscience itself, dictates that there ought to be such order among men, that civil government should take place, and ought to be submitted to.