131 Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. 2 Therefore he who resists the authorities resists what God has appointed, and those who resist will incur judgment. 3 For rulers are not a terror to good conduct, but to bad. Would you have no fear of him who is in authority? Then do what is good, and you will receive his approval, 4 for he is God's servant for your good. But if you do wrong, be afraid, for he does not bear the sword in vain; he is the servant of God to execute his wrath on the wrongdoer. 5 Therefore one must be subject, not only to avoid God's wrath but also for the sake of conscience. 6 For the same reason you also pay taxes, for the authorities are ministers of God, attending to this very thing.
7 Pay all of them their dues, taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due. 8 Owe no one anything, except to love one another; for he who loves his neighbor has fulfilled the law.
Matthew Henry's Commentary on Romans 13:1-8
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.
Commentary on Romans 13:8-10
(Read Romans 13:8-10)
Christians must avoid useless expense, and be careful not to contract any debts they have not the power to discharge. They are also to stand aloof from all venturesome speculations and rash engagements, and whatever may expose them to the danger of not rendering to all their due. Do not keep in any one's debt. Give every one his own. Do not spend that on yourselves, which you owe to others. But many who are very sensible of the trouble, think little of the sin, of being in debt. Love to others includes all the duties of the second table. The last five of the ten commandments are all summed up in this royal law, Thou shalt love thy neighbour as thyself; with the same sincerity that thou lovest thyself, though not in the same measure and degree. He that loves his neighbour as himself, will desire the welfare of his neighbour. On this is built that golden rule, of doing as we would be done by. Love is a living, active principle of obedience to the whole law. Let us not only avoid injuries to the persons, connexions, property, and characters of men; but do no kind or degree of evil to any man, and study to be useful in every station of life.