Taxes,
Tribute and Theology
Steve W. Reeves
INTRODUCTION:
A.
Arthur Godfrey was a well known radio and television host many years ago. He
once said, “I’m proud to be paying taxes in the United States but I could be just as proud
for a lot less money.”
1. Albert Einstein said that the most difficult mathematical equation he ever
encountered was the federal tax code.
2. Will Rogers said, “The difference between death and taxes is that death doesn’t
get worse every time congress meets.”
B. When the apostle Paul wrote to the church in Rome he was addressing people who
lived under a very dominant government. In the book of Romans, described by some
as the “Constitution of Christianity,” it would have been surprising had Paul not
addressed the Christian’s relationship with civil government.
C. Today (April 15th) is a good day to consider what God says about “Taxes, Tribute and
Theology.”
I. THE HISTORY OF GOVERNMENT
A. In the pages of Scripture we can trace the early history of government.
1. In the beginning there was no need for government.
a. In a sinless world God enjoyed a personal relationship with man and woman.
They had no need He did not fulfill. There was no violence. There was no
need for laws to provide protection and order. All of that changed when sin
entered the world.
b. After the fall of man there was jealousy, selfishness, hatred and violence.
Brother rose up against brother.
2. As the world was populated God allowed people to form cities and governments.
In Genesis 11 people built a city with bricks and said, “Let’s make a name for
ourselves.” God responded by confusing their language.
3. As the book of Genesis progresses you read of more cities and kingdoms along
with kings and rulers.
B. When God chose Israel to be His chosen people He gave them laws to govern
both religious and civil matters. Whenever the people chose to rebel
against God’s laws the result was chaos. Judges 17:6 – “In those days there was
no king in Israel; every man did what was right in his own eyes.” Eventually the
people of Israel wanted a king like other nations. God was disappointed. He told the
judge, Samuel, “they have not rejected you but they have rejected me from being
king over them” (1 Samuel 8:7).
C. As you read of the kings of Israel you discover that there was infighting, treachery,
deceit and immoral behavior. When the kingdom divided the northern kingdom
never had a righteous king. The southern kingdom had only two righteous kings
(Hezekiah and Josiah).
D. Eventually other countries like Assyria, Babylon, Persia, Greece and Rome
rose up and conquered Israel. It was under the rule of the Roman government (who
allowed limited local authority) that Jesus was born.
II. THE PURPOSE OF GOVERNMENT
A. There are two texts in the New Testament that help us understand the purpose of
government. They are Romans 13:1-7 and 1 Peter 2:13-17.
B. In Romans 13 Paul wrote about the three purposes of government.
1. Authority.
a. In Romans 13:1-2, Paul wrote, “Every person is to be in subjection to the
governing authorities. For there is no authority except from God, and those
which exist are established by God. 2 Therefore whoever resists authority has
opposed the ordinance of God; and they who have opposed will receive
condemnation upon themselves.
He removes kings and establishes kings; He gives wisdom to wise men
And knowledge to men of understanding. God sets up government.”
c. Paul wrote in Romans 9:21, “For the Scripture says to Pharaoh, “For this very
purpose I raised you up, to demonstrate My power in you, and that My name
might be proclaimed throughout the whole earth.”
d. In John 19:11 Jesus told Pilate, “You have no authority exceot that which
comes from above.”
e. Authority is not a bad thing. Can you imagine playing a football or basketball
game without referees to enforce the rules? Can you imagine the World Series
being played without umpires? What if there were no authorities to enforce
building codes on our highways or in our homes? What if we had no
authorities to enforce our laws?
2. Protection.
a. Paul continued in Romans 13:3-4 – “For rulers are not a cause of fear for good
behavior, but for evil. Do you want to have no fear of authority? Do what is
good and you will have praise from the same; 4 for it is a minister of God to you
for good.”
b. I am thankful for those in our military who provide security for our nation. I am
grateful for local officials like police officers and firemen who protect us from
harm. This is a God ordained function of government.
3. Punishment.
a. Paul went on to say in Romans 13: 4, “But if you do what is evil, be afraid; for
it does not bear the sword for nothing; for it is a minister of God, an avenger
who brings wrath on the one who practices evil.”
b. Peter said government officials are sent by God to punish evil (1 Peter 2:14).
III. THE CHRISTIAN AND THE GOVERNMENT
A. From the beginning of the church until now Christians have lived under many
different forms of government.
1. Some governments have been apathetic to Christianity. When the church was
established the Roman government provided a great deal of latitude for people
throughout the empire to practice their own religious beliefs. They viewed
Christianity as a sect of Judaism.
2. During the reign of Nero from 54 to 68 A.D. the situation changed dramatically.
There was a rumor that Nero was responsible for a fire in which a large section
of Rome was destroyed. To divert attention away from himself Nero blamed
Christians.
a. Christians lost their civil rights.
b. They were beaten and brutalized. Some were murdered.
c. Early Christian writers like Tertullian and Origen said that Peter was a
victim of Nero’s persecution of Christians.
B. Christians have a fourfold responsibility to government.
1. Pay.
a. Romans 13:5 – “Therefore it is necessary to be in subjection, not only because
of wrath, but also for conscience’ sake.”
b. Titus 3:1- “Remind them to be subject to rulers, to authorities, to be obedient,
to be ready for every good deed.”
c. 1 Peter 2:3 - “Submit yourselves for the Lord’s sake to every human institution,
whether to a king as the one in authority.”
d. Romans 13:6-7 – “For because of this you also pay taxes, for rulers are
servants of God, devoting themselves to this very thing. 7 Render to all what is
due them: tax to whom tax is due; custom to whom custom; fear to whom fear;
honor to whom honor.”
e. Jesus was a tax payer.
1.) In Matthew 17:24-27 Jesus and His disciples came to Capernaum where a
tax of two drachma’s was collected. Jesus instructed Peter to catch a fish,
look into its mouth to find a shekel and pay the tax.
2.) In Matthew 22:15-22- “Then render to Caesar the things that are
Caesar’s; and to God the things that are God’s.
2. Pray.
a. Paul instructed Timothy, “First of all, then, I urge that entreaties and prayers,
petitions and thanksgivings, be made on behalf of all men, 2 for kings and all
who are in authority, so that we may lead a tranquil and quiet life in all
godliness and dignity. 3 This is good and acceptable in the sight of God our
Savior, 4 who desires all men to be saved and to come to the knowledge of the
truth” (1 Tim.2:1-4).
b. Prayer can be a game changer! When Peter was imprisoned in Acts 12 the
church came together to pray. Peter was released.
3. Praise.
a. 1 Peter 2:17,- “Honor all people, love the brotherhood, fear God, honor the
king.”
b. The consistent message of the New Testament is that Christians should strive
to practice good citizenship. There may be times when we must choose to
obey God and not man (Acts 5:29), but the teaching of Jesus and the
apostles was that we should live in submission and obedience to earthly
authorities,.
4. Persuade.
a. People of God can make a difference.
b. Consider Nathan to David; Elijah to Ahab; Daniel to Nebuchadnezzar;
Moses to Pharaoh and John the Baptist to Herod.
CONCLUSION:
A. In the summer of 1787 at the Constitutional Convention in Philadelphia, 81 year old
Benjamin Franklin said, “Have we now forgotten this powerful Friend? Or do we
imagine that we no longer need His assistance? I have lived, Sir, a long time, and the
longer I live, the more convincing proofs I see of this truth: that God governs in the
affairs of man. And if a sparrow cannot fall to the ground without His notice, is it
probable that an empire can rise without His aid? We have been assured, Sir, in the
sacred writings that except the Lord build the house, they labor in vain that build it. I
firmly believe this.”
B. Concerning the Son of God, Isaiah said about Him. “For a child will be born to us, a
son will be given to us; And the government will rest on His shoulders; And His name
will be called Wonderful, Counselor, Mighty God, Eternal Father, Prince of Peace”
(Isaiah 9:6).
C. My hope is not in human kings but in the One who is King of Kings. Will you come to
Him today?
