131 Let everyone be subject to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. 2 Consequently, whoever rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. 3 For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and you will be commended. 4 For the one in authority is God's servant for your good. But if you do wrong, be afraid, for rulers do not bear the sword for no reason. They are God's servants, agents of wrath to bring punishment on the wrongdoer. 5 Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also as a matter of conscience. 6 This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing.

7 Give to everyone what you owe them: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.

Matthew Henry's Commentary on Romans 13:1-7

Commentary on Romans 13:1-7

(Read Romans 13:1-7)

The grace of the gospel teaches us submission and quiet, where pride and the carnal mind only see causes for murmuring and discontent. Whatever the persons in authority over us themselves may be, yet the just power they have, must be submitted to and obeyed. In the general course of human affairs, rulers are not a terror to honest, quiet, and good subjects, but to evil-doers. Such is the power of sin and corruption, that many will be kept back from crimes only by the fear of punishment. Thou hast the benefit of the government, therefore do what thou canst to preserve it, and nothing to disturb it. This directs private persons to behave quietly and peaceably where God has set them, 1 Timothy 2:1,2. Christians must not use any trick or fraud. All smuggling, dealing in contraband goods, withholding or evading duties, is rebellion against the express command of God. Thus honest neighbours are robbed, who will have to pay the more; and the crimes of smugglers, and others who join with them, are abetted. It is painful that some professors of the gospel should countenance such dishonest practices. The lesson here taught it becomes all Christians to learn and practise, that the godly in the land will always be found the quiet and the peaceable in the land, whatever others are.