Taxes

Biblical References

The Old Testament contains the following accounts:

• Joseph had the people of Egypt give one-fifth of the land's produce to Pharaoh (Genesis 47:24-26).
• Every man twenty years old and above paid half a shekel for the service of the tabernacle of the congregation (Exodus 30:11-16).
• Samuel warned that a king would take a tenth of the people's grain and flocks (1 Samuel 8:15-17).
• The heavy burdens imposed under Solomon became the occasion for the division of the kingdom under Rehoboam (1 Kings 12:4).
• Records from the Persian period mention tribute, custom, and toll (Ezra 4:13; 7:24), and they also tell of people who borrowed money to pay the king's tax (Nehemiah 5:4).

There are three principal New Testament passages:

• The incident in which the Pharisees and the Herodians asked Jesus whether it was lawful to pay taxes to Caesar (Matthew 22:15-22; Mark 12:13-17; Luke 20:20-26)
• The conversation between Jesus and Peter in Capernaum concerning the half-shekel temple tax (Matthew 17:24-27)
• Paul's exhortation to pay taxes (Romans 13:6-7)

Background

Under Roman rule, Jews paid taxes and tolls to Rome and, in addition, the temple tax. Tolls were often collected by local tax collectors. Because tax collectors sometimes collected more than was required, they were despised by their own people, and John the Baptist told tax collectors to collect no more than what was appointed them (Luke 3:12-13). The census conducted after Judea became a directly governed Roman province is understood to have led to the revolt of Judas of Galilee (Acts 5:37).

The original languages also distinguish types of taxes. The word for "tax" (KJV "tribute") in Matthew 22:17, Greek kēnsos, derives from the Latin census and refers to a poll tax assessed per person. Romans 13:7 distinguishes "tribute" (phoros), a direct tax, from "custom" (telos), an indirect tax.

Significance in the Whole of Scripture

In the Old Testament, taxes are often portrayed as a burden laid on the people by royal power and imperial rule. By contrast, the half shekel was prescribed as a ransom paid in place of the giver's life ("a ransom for his soul," Exodus 30:12), and it was used for the service of the tabernacle and the temple.

The New Testament affirms the payment of taxes to secular authorities while distinguishing this from what belongs to God. Regarding the temple tax, Jesus said, "Then are the children free" (Matthew 17:26), yet He had the tax paid so as not to cause offense. Paul regarded the powers that be as ordained of God and urged the payment of taxes, and 1 Peter 2:13-17 contains a similar exhortation.

Interpretations and Issues

• "Render unto Caesar the things which are Caesar's": Various traditions, including Martin Luther's doctrine of the two kingdoms, read this saying as grounds for distinguishing the realm of the state from the realm of God. Some interpreters contrast the emperor's image stamped on the coin with human beings, who bear the image of God, emphasizing that people themselves belong to God.
• The limits of obedience: Many denominations take Romans 13 as the basis for obedience to governing authorities while setting limits to that obedience on the basis of Acts 5:29. Some members of the Quaker tradition and of certain Anabaptist traditions have refused, on grounds of conscience, to pay taxes used to fund war.
• The coin in the fish's mouth: Matthew 17:27 records only Jesus' instruction. The text does not describe Peter actually obtaining the coin.

In the Korean Church

The Caesar passage and Romans 13 are frequently cited in sermons dealing with the church and politics. In church debates over the income tax on religious professionals, which took effect in January 2018, these passages were cited in support of the argument that pastors, too, should pay taxes (see Taxation of Religious Professionals). The story of Zacchaeus, who promised to restore fourfold whatever he had taken by false accusation (Luke 19:8-9), is widely used in sermons on conversion.