Romans 13:7

Paul, as Jesus, commanded believers to give back (Gr. apodote) to the government what we owe for services it renders (cf. Mark 12:14; Mark 12:17). Paying taxes has always been repugnant to people, including Christians. Some Christians argue this way. Since the government uses my tax money for purposes that are contrary to God’s will, I do not want to support evil by paying taxes. Jesus came out flatly in favor of paying taxes and led his disciples in doing so even though the Roman government to which He paid them crucified Him. Likewise Paul here urged Christians to pay tribute ("taxes") to a foreign ruler: revenue tax ("custom," as in the "Internal Revenue Service"). He commanded his readers to respect ("fear") those in positions of high authority because of their office if not for personal reasons. He called us to "honor" all who serve the public in civil service positions.

Peter practiced and taught submission to governmental rulers as Paul did (Acts 4:1-3; Acts 12:3-5; 1 Peter 2:13-17). Peter did disobey his rulers but willingly suffered the consequences for his disobedience. He only disobeyed the law under which he lived as a citizen of Israel when it conflicted with the law under which he lived as a citizen of heaven (Acts 4:19-20; Acts 5:29). In the Great Tribulation believers must not give allegiance to the Beast who will rule over the whole earth but remain loyal to Christ. I believe Paul’s emphasis on submission rather than obedience allows room for civil disobedience when the civil government requires, but not permits, the Christian to disobey God (cf. Exodus 1:17-21). When the will of man conflicts with the will of God, the Christian must choose to do the will of God (Acts 5:29). [Note: See Charles C. Ryrie, "The Christian and Civil Disobedience," Bibliotheca Sacra 127:506 (April-June 1970):153-62; and Denny Burk, "Is Paul’s Gospel Counterimperial? Evaluating the Prospects of the ’Fresh Perspective’ for Evangelical Theology," Journal of the Evangelical Theological Society 51:2 (June 2008):309-37.]

For example, the Christian’s obligation to submit to a government that requires abortions would be different from his or her duty to one that only permits them. I believe a Christian should disobey a government when it requires him or her to practice abortion but not if it only permits abortions (cf. Exodus 1:15-22). I do not believe a Christian should break the law to protest an ungodly practice that his or her government only permits. If he or she disagrees with a law, that Christian should pursue whatever options exist to change the law short of breaking the law. I believe that those who choose to break the law simply to make a statement, even though they are willing to suffer the consequences (e.g., go to jail), violate New Testament teaching on this subject.