by A.W. Tozer
A reader of The Alliance Weekly (now Alliance Life) writes to inquire about the federal income tax. Her question is right to the point, "Should we pay it or not?"
It had never occurred to me that there could be any doubt in anyone's mind about the Christian's obligation toward the income tax, but if one person is troubled about it maybe there are others, so here are a few thoughts, as the political orators say, "along that line."
Spies, feigning themselves just men, once came to Jesus with the question, "Is it lawful for us to give tribute unto Caesar, or no?" These spies were obviously using an honest question to entrap our Lord. The problem they brought to the Savior was one that had been bothering a lot of good people and if it had been asked in sincerity would have been altogether right and proper. Our Lord with His amazing penetration answered the question for all men of good will-and did it without falling into the trap so carefully set for Him.
His answer has become celebrated. "Render therefore unto Caesar the things which are Caesar's, and unto God the things which are God's." Neither the Romans nor the Jewish authorities could object to this injunction, since no one would dare to admit he wanted anything that was not his.
Anyway the word stands, render to governmental authorities whatever by legal right belongs to them. And since they determine what is legally theirs, it is the duty of the Christian to pay-withholding only that over which earthly powers have no right, viz., worship, supreme love and the moral and spiritual claims of the Most High God. These are the things that belong to God alone; and where earthly governments infringe upon them it is and always will be the sacred obligation of every Christian to resist to the death.
Since it is usually not good practice to rest an entire case upon one passage of Scripture, look also at Paul's words to the Roman Christians:
Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves.? Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also because of conscience.
This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes (tribute in the KJV), pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor. (Romans 13:1-2, 5-7)
When we remember that "tribute" is taxes and is so rendered in many translations, the question of whether or not a Christian should pay his income tax seems no longer to be in doubt. The answer of Christ and Paul is, Yes.
While human governments ("the powers that be") are ordained of God, it does not follow that the rulers or officials of a given country are therefore always just and wise. They can and do err in their judgments and often impose ordinances that are anything but judicious and levy taxes unreasonably high.
It is my opinion that our present federal income tax will prove in the long run to work against the interests of the country. It is altogether possible for a nation to tax itself out of existence. Taxes are absolutely necessary as being the only source of revenue for the maintenance of the government, but when things get so out of hand that it is legally possible for the tax collector (that he has recently become a "director" doesn't make him any the less odious) to take away from a citizen as much as ninety percent of his income, surely history is waving a red lantern in front of us. Unless we slow down we may crash financially and go the way of those nations and empires of yesterday which have left only their crumbling ruins to bear testimony to their departed glory.
What then shall we do? As Christians, pay our taxes exactly as commanded us in the Word of God. As citizens of a democratic country, do whatever we in conscience believe will improve the quality of our leadership and postpone as long as possible the inevitable disaster. And above all things let "requests, prayers, intercession and thanksgiving be made for everyone-for kings and all those in authority, that we may live peaceful and quiet lives in all godliness and holiness" (1 Timothy 2:1-2).
( Article taken from The Price of Neglect, Chapter 40 )
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