Owe No One Anything—Except This: The Surprising Truth of Romans 13

What Do We Owe? A Biblical Examination of Government and Tribute

As we continue our study of Romans 13, it’s important to remember the foundation Paul laid in Romans 12. There, he called believers to live sacrificially, to resist conformity to the world, and to allow their faith to manifest in humility, service, and love. Paul closed the chapter with a radical Christian ethic: overcoming evil with good.

Then, in Romans 13:1-7, he turns to the role of government. He describes civil authorities as God’s ordained servants and instructs believers to be subject to them. This passage has been the subject of much debate throughout history, particularly regarding whether submission to government is absolute or if it has limits based on God's higher law.

Last week, we discussed Paul’s instructions in verse 7:

Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour. (Romans 13:7) click here for the post on Romans 13

But this raises an important question—how do we determine what is actually "due" to others? Paul has already compared civil authorities to the Levites under the old covenant, describing them as ministers of God who are a terror to evil and a force for good. But just as the Levites had specific allocations under the Law, does Scripture give us any indication of what is truly “due” to the governing authorities?

In today's world, the average American household is taxed over a third of their income. Is that what is due? Or have we, over time, moved far beyond what God intended? This morning, we will examine this question in light of Scripture, looking at how God's Word instructs us to relate to civil authority and what it truly means to render unto Caesar what is his—and unto God what is His.

1. The Historical Context of Taxes in Rome

Paul’s audience in Rome lived under a government that heavily taxed its citizens. The Roman Empire collected taxes for infrastructure, military upkeep, and tribute to the emperor. This taxation system was often corrupt, with tax collectors (publicans) notorious for extorting more than what was legally required (Luke 19:8). Some Jews, like the Zealots, saw Roman taxation as oppression and refused to pay, while others, like the Pharisees, tried to trap Jesus into taking a side when they asked:

“Is it lawful to give tribute unto Caesar, or not?” (Matthew 22:17)

Jesus’ response, “Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's” (Matthew 22:21), was profound. It acknowledged civil authority while setting limits—Caesar may demand taxes, but only God is worthy of ultimate allegiance.

2. The Biblical Standard for Government Tribute

In the Old Testament, God established a tax system under the Mosaic Law. The Israelites were required to give a tithe (10%) to support the Levitical priesthood (Numbers 18:21-26), an additional 10% for religious festivals (Deuteronomy 14:22-27), and another tithe every third year for the poor (Deuteronomy 14:28-29). This equates to roughly 23.3% annually—a significant amount, but notably less than modern taxation in many nations.

Unlike Rome, where taxes went to maintain an imperial machine, Israel’s system supported religion, community welfare, and justice. The contrast is clear: Biblical taxation served the people, whereas oppressive taxation serves the rulers. This distinction raises a critical question—does modern taxation reflect the biblical principle of supporting what is good and just, or has it become a tool for self-serving rulers?

3. The American Perspective on Government and Tribute

The founders of the United States were deeply influenced by biblical principles, particularly regarding taxation and governance. “No taxation without representation” became a rallying cry against the British Crown, not just as a political grievance but as a moral one.

John Adams famously stated:

“The moment the idea is admitted into society that property is not as sacred as the laws of God, and that there is not a force of law and public justice to protect it, anarchy and tyranny commence.”

The idea was simple: Government exists to serve the people, not to exploit them. In light of this, is it biblical to allow a government to take more than what is due, especially when it fails to be “a terror to evil and a minister of God to thee for good” (Romans 13:4)?

4. When Tribute Becomes Oppression

Biblically speaking, taxation becomes oppressive when:

It burdens people beyond their means (Exodus 1:11-14 – Pharaoh’s heavy taxation enslaved Israel).
It funds unrighteous causes (Habakkuk 2:12 – “Woe to him that buildeth a town with blood, and stablisheth a city by iniquity!”).
It is used to enrich the rulers instead of serving the people (1 Samuel 8:10-18 – Samuel warned that a king would take their sons, daughters, fields, and a tenth of their flocks for himself).

This pattern is not new. When government ceases to serve God’s purpose of upholding justice and instead becomes self-serving, its demands are no longer legitimate under God’s law. This is why the American founders, many of whom were deeply influenced by Scripture, viewed excessive taxation as a form of tyranny.

How This Ties to Romans 13:7

Paul tells us to give “tribute to whom tribute is due.” But who determines what is due? Is it simply whatever the state demands, or does God's Word provide a standard?

If civil authorities are ministers of God (Romans 13:4), then they are accountable not just to enforce justice, but to act justly themselves. When a government taxes its people beyond what is due, when it rewards wickedness and punishes righteousness, when it ceases to function as a “minister of God for good,” is it still owed tribute?

This is the question we must wrestle with as we examine what it means to submit to governing authorities while remaining faithful to God’s higher law.

That’s a powerful connection Paul is making. He moves from the discussion of submission to authority and proper tribute into the greater principle of how we should live as transformed believers—defined by love.

Romans 13:8 – Love Fulfills the Law

Paul’s command here is both practical and spiritual. Practically, we are to be people of integrity—owing no one anything. Spiritually, our primary obligation is love, because through love, we fulfill the law.

Agape: The Love That Defines Us

Paul’s use of agape here is crucial. This is not a sentimental or fleeting emotion but a sacrificial, action-driven love—the same love with which God loved the world (John 3:16), the same love Jesus commanded His disciples to have for one another (John 13:34-35).

This fits perfectly into everything Paul has built upon in Romans 12 and 13:

Be transformed—don’t conform to the world.
Live sincerely—without hypocrisy.
Overcome evil with good—not through revenge.
Honor those to whom honor is due—and recognize the limits of earthly authorities.
And above all, love—because this is the defining mark of a Christian life.

Paul is making it clear: If you truly love others in this sacrificial, Christlike way, you will already be walking in obedience to God’s law. This is not a new idea—it is the essence of the Royal Law that James speaks of (James 2:8) and the fulfillment of Jesus' teaching (Matthew 22:37-40).

Paul is emphasizing a truth that Jesus Himself taught repeatedly: Love fulfills the law. By listing the commandments, Paul shows that all of God’s moral law is summed up in the command to love our neighbor.

Love as the Fulfillment of the Law

Jesus affirmed this in Matthew 22:37-40, where He stated that all the Law and the Prophets hang on two commandments: Love God and love your neighbor.
Paul reinforces it again in Galatians 5:14, reminding believers that love is not contrary to God’s law but the very fulfillment of it.
James calls it the Royal Law, meaning it is the highest moral standard under Christ’s rule (James 2:8).

If we truly love our neighbor as ourselves, we will naturally uphold God's moral law:

Love does not commit adultery—because it honors the sanctity of marriage.
Love does not murder—because it values life.
Love does not steal—because it respects another’s property.
Love does not bear false witness—because it cherishes truth.
Love does not covet—because it finds contentment in God.

The Role of the Body of Christ

Paul is driving home that our role as the Church is to live this out.We are called to love sacrificially, sincerely, and practically.This isn’t a vague, feel-good sentiment—it’s a command that requires action.

This is what separates Christianity from empty religion. The Pharisees obsessed over the law but lacked love. They tithed their spices but neglected justice and mercy (Matthew 23:23). Paul is warning us not to fall into that same trap.

By loving one another as Christ has loved us, we demonstrate to the world that we are His disciples (John 13:34-35). This is the standard, the evidence of a transformed life, and the very purpose of the Church.

Paul is calling believers to wake up and recognize the urgency of the times. The return of Christ is nearer than when they first believed, and this reality should change the way they live.

Love in Action: The Evidence of True Faith

In verse 10, Paul reinforces the idea that love fulfills the law. If we truly have agape love for our neighbor, we won’t need an external set of rules telling us not to harm them. Love naturally leads us to righteousness.

But love isn’t just a passive feeling—it demands action. Paul immediately transitions from the principle of love to an urgent call to wake up in verse 11.

The Call to Wake Up: A Sense of Urgency

“Now it is high time to awake out of sleep.”Paul uses strong language here. The church cannot afford to be complacent. Believers must shake off spiritual lethargy and recognize the time in which they live.
“For now is our salvation nearer than when we believed.”Paul isn’t saying believers aren’t already saved; rather, he is pointing to the completion of salvation—the return of Christ, when redemption will be fully realized.

The Imagery of Light and Darkness

Paul's contrast between night and day, light and darkness is a common biblical theme representing righteousness versus sin, truth versus deception, and Christ versus the world.

“The night is far spent, the day is at hand.”This could be an apocalyptic reference, meaning that the time of evil is nearing its end, and the dawn of Christ’s return is approaching.
“Let us cast off the works of darkness, and let us put on the armour of light.”Paul is using military language, calling believers to armor themselves with righteousness.

Possible Connection to the War Scroll

The Dead Sea Scrolls’ War Scroll gives us an interesting historical backdrop. The Children of Light and the Children of Darkness were terms used by the Essenes to describe the cosmic battle between good and evil. While Paul doesn’t directly reference the War Scroll, the imagery of spiritual warfare would have been well understood by his audience.

However, Paul is not calling for physical war—he is calling for a spiritual battle against sin and complacency. Just as the War Scroll envisioned a final battle where righteousness prevails, Paul is urging believers to recognize that they are in a daily battle against darkness and must be prepared.

Paul’s words are a wake-up call. Now is not the time for passivity. The world is growing darker, and believers must stand firm in the light of Christ.

Walking in the Light: A Call to Holiness

Paul closes this section with a practical application of what it means to "cast off the works of darkness" and "put on the armor of light." He gives a clear contrast between how believers should live and what they must reject.

Living in the Light

"Let us walk honestly, as in the day..."

The call to walk honestly means to live openly, transparently, and righteously, as though walking in broad daylight, where everything is visible.
This stands in contrast to sin, which thrives in secrecy and darkness (John 3:19-21).

Rejecting the Works of Darkness

Paul lists six sins that characterize the darkness believers must reject:

Riotous living – A life of reckless indulgence, often associated with partying and chaos.
Drunkenness – Loss of self-control through alcohol or other substances.
Chambering – A reference to sexual immorality and an unchecked pursuit of pleasure.
Wantonness – A shameless and unrestrained lifestyle, lacking moral restraint.
Strife – A quarrelsome and contentious spirit, always seeking conflict.
Envy – Resentment toward others' blessings, which leads to division and bitterness.

Paul is not merely listing personal struggles—he is describing a culture of self-indulgence and rebellion against God. The believers in Rome were surrounded by a pagan society where these behaviors were common, but Paul is calling them to be different.

The Final Command: Put on Christ

"But put ye on the Lord Jesus Christ, and make not provision for the flesh, to fulfil the lusts thereof."

Putting on Christ is a deliberate act of clothing oneself in His righteousness, character, and mindset.
Paul contrasts this with "making provision for the flesh"—meaning, don’t leave room for sin, don’t nurture temptation, and don’t feed the desires that lead to sin.

A Clear Choice: Flesh or Christ?

Paul presents believers with a choice: live for the flesh or live for Christ. There is no middle ground. Those who truly follow Christ must actively reject sin and intentionally pursue righteousness.

This is the call of Romans 13:

Recognize the urgency of the times.
Reject the ways of darkness.
Put on the righteousness of Christ.

Would you say the modern church has embraced this challenge, or are we making too much provision for the flesh?

A Call to Wake Up and Walk in the Light

Paul’s words in Romans 13 are not just a theological reflection—they are a call to action, urgency, and transformation. He reminds us that salvation is nearer than when we first believed, urging us to cast off the works of darkness and live in the light of Christ.

This is not a suggestion. It is a command for every believer who calls Jesus Lord. The world around us is drowning in moral decay, spiritual apathy, and deception. But we are not called to conform—we are called to stand apart.

Paul’s final command is not just about avoiding sin—it’s about being clothed in Christ. Putting on Christ means:

Daily surrender to His will.
A life shaped by His Word.
A rejection of sin, not just in action but in desire.

Live as if Time is Short

Examine Yourself – Are you living as in the day or still clinging to works of darkness? Are you making provision for the flesh or putting on Christ?
Repent and Renew Your Mind – If the Spirit convicts you, don’t ignore it. Repent, turn away from sin, and ask God to clothe you in Christ.
Walk in Holiness and Boldness – Our world needs believers who live differently. If we truly love our neighbor, we will walk in righteousness and truth—because love does no harm but leads others to Christ.
Live with Urgency – Time is running out. Whether Christ returns in our lifetime or not, every moment matters. What are you doing today that will echo in eternity?

It is time for the church to wake up. It is time for believers to stand boldly.

So I leave you with Paul’s challenge: Will you put on Christ, or will you continue to make room for the flesh?

The choice is yours.