Then Peter and the other apostles answered and said, We ought to obey God rather than men. (Acts 5:29)

ABSTRACT

This article examines the biblical mandate for fulfilling civil duties such as paying taxes while maintaining unwavering loyalty to God, highlighting how Christ’s wise response to a trap question establishes the principle of dual citizenship that allows us to live peacefully in this world without compromising our heavenly allegiance, through an analysis of Scripture, Christ’s example, apostolic directives, and inspired counsel that emphasize integrity, peace, and witness in navigating earthly governments that often conflict with divine principles, ultimately affirming God’s sovereignty over all authority.

CAESAR’S COIN AND THE SAVIOR’S CROWN: THE HIGH STAKES OF THE HUMBLE TRIBUTE

It’s a quiet moment, perhaps late at night at the kitchen table. The day’s work is done—the visits, the studies, the prayers. Now, two documents lie waiting. On one side is the tithe envelope, a glad and willing offering destined for God’s storehouse, representing a kingdom of grace. On the other side sits the government’s tax form, a cold, legal demand for payment to a system that often feels broken, bewildering, and, if we are honest, deeply antagonistic to the very principles of the kingdom we represent. This is the moment the abstract theological debate becomes painfully concrete. We feel the friction. We are citizens of a heavenly kingdom, a people whose Lord explicitly stated, “My kingdom is not of this world” (John 18:36). Scripture reveals our true status in Philippians 3:20, “For our conversation is in heaven; from whence also we look for the Saviour, the Lord Jesus Christ:”, and in Hebrews 11:13, “These all died in faith, not having received the promises, but having seen them afar off, and were persuaded of them, and embraced them, and confessed that they were strangers and pilgrims on the earth.” The inspired pen urges obedience in Counsels for the Church, “To government and law. It is a mistake thus to lay ourselves open to misunderstanding. It is not wise to find fault continually with what is done by the rulers” (Counsels for the Church, p. 316, 1991). A prophetic voice once wrote in The Great Controversy, “Ministers who deny the obligation of the divine law will present from the pulpit the duty of yielding obedience to the civil authorities” (The Great Controversy, p. 592, 1911). And yet, we are simultaneously bound by the apostolic command to “Let every soul be subject unto the higher powers” (Romans 13:1). How do we reconcile this? How do we, as a people called to separation, participate in funding governments whose actions often grieve us, and what foundational principle does Christ establish for our civic duty?

This is not a new anxiety. It is the same trap the Pharisees and Herodians laid for Christ, a dilemma designed to force a compromise. But Jesus, in His infinite wisdom, refused the trap and instead revealed a profound spiritual principle. This article is an exploration of that principle. We are here to demonstrate that the biblical command to pay taxes is not a concession to worldly power, nor is it a compromise of our faith. It is, rather, a profound spiritual exercise in integrity. It is a strategic act of peace that preserves our witness. It is the clearest way we fulfill the command to “Render… unto Caesar” precisely what is his—and only what is his—so that we may, without conflict or distraction, render unto God the supreme allegiance that is His alone. Revealing the tension clearly, Proverbs 24:21 states, “My son, fear thou the Lord and the king: and meddle not with them that are given to change:”, and Ecclesiastes 8:2 advises, “I counsel thee to keep the king’s commandment, and that in regard of the oath of God.” Ellen G. White wrote in Testimonies for the Church, “I saw that it is our duty in every case to obey the laws of our land, unless they conflict with the higher law which God spoke with an audible voice” (Testimonies for the Church, vol. 1, p. 361, 1863). Through inspired counsel we are told in Counsels to Writers and Editors, “To government and law. It is a mistake thus to lay ourselves open to misunderstanding. It is not wise to find fault continually with what is done by the rulers” (Counsels to Writers and Editors, p. 68, 1946). We will dissect this complex duty, moving from the civil obligation to the moral imperative, analyzing Christ’s own example, the apostolic commands, and the prophetic warnings, all through the clarifying lens of God’s ultimate authority, but how does this duty elevate to a moral responsibility?

CIVIC SHADOW STRIKE: DUTY CALLS!

We must begin where Christ begins—not with abstract philosophy, but with the cold, hard reality of a coin in the hand. The question brought to Jesus was a masterpiece of malice, a “gotcha” question from opposing factions, the Pharisees and Herodians, who united only in their desire to entrap Him. They demanded to know, “Is it lawful to give tribute unto Caesar, or not?” (Matthew 22:17). A “yes” would brand Him a Roman collaborator, destroying His influence with the oppressed masses. A “no” would brand Him a rebel, allowing them to hand Him over to the governor. Christ’s response sidestepped their trap and established the foundational principle of “dual citizenship” for all time. The scripture records, “They say unto him, Cæsar’s. Then saith he unto them, Render therefore unto Cæsar the things which are Cæsar’s; and unto God the things that are God’s.” (Matthew 22:21). In this, Christ affirms the legitimacy of the civil duty, as Sr. White explains in her commentary on this very moment. “Holding in His hand the Roman coin, He declared that since they were living under the protection of the Roman power, they should give that power the support it claimed. But while they were peaceably subject to the laws of the land, they should at all times give their first allegiance to God.” (The Desire of Ages, p. 602, 1898). By participating in Caesar’s economy—using his currency, walking his roads, benefiting from his soldiers’ enforced peace—we incur a civil obligation. Scripture reinforces with Ezra 7:24, “Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them.”, and Ezra 4:13, “Be it known now unto the king, that, if this city be builded, and the walls set up again, then will they not pay toll, tribute, and custom, and so thou shalt endamage the revenue of the kings.” In Christ’s Object Lessons we read, “No civil society could afford Him a symbol. ‘It is like a grain of mustard seed,’ He said” (Christ’s Object Lessons, p. 76, 1900). A passage from Counsels for the Church reminds us, “Not because He was indifferent to the woes of men, but because the remedy did not lie in merely human and external measures. To be efficient” (Counsels for the Church, p. 314, 1991). This is not an endorsement of Caesar’s morality but a simple acknowledgment of his function, but how does this civic duty become a potent spiritual witness?

This civic duty is then elevated by the apostles from a mere political reality to a potent spiritual witness. The Apostle Peter, writing to us scattered and suffering under that same Roman authority, broadens the command beyond just taxes to encompass all civil ordinances. He insists, “Submit yourselves to every ordinance of man for the Lord’s sake: whether it be to the king, as supreme; Or unto governors, as unto them that are sent by him for the punishment of evildoers, and for the praise of them that do well.” (1 Peter 2:13-14). Pay close attention to the motive: “for the Lord’s sake.” We submit not because the king is necessarily righteous, or the governor is fair, but because our Lord is worthy. Our compliance becomes part of our testimony, a demonstration of the peaceable nature of our faith. Peter continues this thought, writing, “For so is the will of God, that with well doing ye may put to silence the ignorance of foolish men: As free, and not using your liberty for a cloke of maliciousness, but as the servants of God. Honour all men. Love the brotherhood. Fear God. Honour the king.” (1 Peter 2:15-17). Our freedom in Christ is not a “cloke,” or a disguise, for rebellion. We are not anarchists. Our heavenly citizenship does not erase our earthly responsibilities; it sanctifies them, turning our quiet compliance into a powerful, silent sermon that puts worldly accusations to shame. Starting with the action, Ephesians 2:19 declares, “Now therefore ye are no more strangers and foreigners, but fellowcitizens with the saints, and of the household of God;”, and 1 Peter 1:17 adds, “And if ye call on the Father, who without respect of persons judgeth according to every man’s work, pass the time of your sojourning here in fear:”. Through inspired counsel we are told, “The civil government and his duty to God. The Desire of Ages, 601-603” (Counsels for the Church, p. 315, 1991). Sr. White wrote, “Ministers who deny the obligation of the divine law will present from the pulpit the duty of yielding obedience to the civil authorities” (Darkness Before Dawn, p. 35, 1997). This elevates our civic actions to spiritual significance, but how does this shift to a moral engagement?

LEDGER LEGENDS: MORAL MANDATE!

While Peter frames submission as our duty of witness, the Apostle Paul, in his letter to Titus, frames it as our fundamental posture as the community. It is not just something we do when the bill arrives; it is something we are ready to do, an attitude of peace that defines our character. This shifts the focus from begrudging compliance to active, moral engagement. Paul instructs, “Put them in mind to be subject to principalities and powers, to obey magistrates, to be ready to every good work, To speak evil of no one, to be no brawlers, but gentle, shewing all meekness unto all men.” (Titus 3:1-2). The connection here is profound and must not be missed. The command to “obey magistrates” is placed in the same breath as the command to “be no brawlers” and to “speak evil of no one.” In this context, refusing to pay taxes is a form of brawling. It is a public, contentious act that shatters our witness of meekness and gentleness, and Sr. White cautions us against this very thing. “We are not required to defy authorities. Our words, whether spoken or written, should be carefully considered, lest we place ourselves on record as uttering that which would make us appear antagonistic to law and order.” (The Acts of the Apostles, p. 69, 1911). Our moral responsibility, therefore, is to be agents of peace and stability, and our honest payment of taxes is a primary, tangible expression of this Christ-like character. Starting with a prepositional phrase, in 1 Samuel 8:15 it is written, “He will take the tenth of your seed, and of your vineyards, and give to his officers, and to his servants.”, and Psalm 22:28 states, “For the kingdom is the Lord’s: and he is the governor among the nations.” A prophetic voice once wrote, “The civil government. A kind of State church was formed, all the people being required to contribute to the support of the clergy, and the magistrates being” (The Great Controversy, p. 292, 1911). In Patriarchs and Prophets we read, “The government under which Jesus lived was corrupt and oppressive; on every hand were crying abuses… Yet the Saviour attempted no civil reforms” (Patriarchs and Prophets, p. 509, 1890). This frames submission as character-defining, but why is this a moral issue grounded in conscience?

Paul’s most detailed analysis, found in his letter to the Romans, removes all possible doubt as to why this is a moral issue, grounding it directly in our conscience. He argues that the state’s authority to collect revenue is not a human invention but is, in its purpose, ordained by God Himself to maintain social order and restrain chaos. He writes, “Wherefore ye must needs be subject, not only for wrath, but also for conscience sake. For for this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing.” (Romans 13:5-6). We obey “for conscience sake.” This is the heart of the moral argument. To defraud the government is not merely a civil crime; it is a violation of a God-ordained structure. This does not mean God approves of the ruler’s character, but He approves of the structure’s purpose. Sr. White defines this as the default position of the community, writing, “We are to recognize human government as an ordinance of divine appointment, and teach obedience to it as a sacred duty, within its legitimate sphere.” (The Acts of the Apostles, p. 68, 1911). The payment of taxes, then, becomes a moral responsibility because we recognize God’s hand in the establishment of civil order, a necessary hedge against anarchy in a fallen world. The actor in the inner clause, God, ordains authority as in Psalm 75:7, “But God is the judge: he putteth down one, and setteth up another.”, and Job 12:18, “He looseth the bond of kings, and girdeth their loins with a girdle.” Through inspired counsel we are told, “Secular government that attempts to regulate or enforce religious observances by civil authority is sacrificing the very principle for which the evangelical” (The Great Controversy, p. 201, 1911). A passage from The Great Controversy reminds us, “The civil government, led to most pernicious results. This measure had been accepted as a means of preserving the purity of the State, but it resulted in the” (The Great Controversy, p. 296, 1911). This grounds moral duty in divine order, but how does this funding support government’s responsibilities?

ORDER’S PRICE PAYOFF: GOVERNMENT FUND FURY!

The logic Paul employs is deeply practical. He understands that civil society, a structure willed by God for human protection, cannot function without resources. The government leaders are called “God’s ministers” specifically because they attend to the “very thing” of governance—the maintenance of public order. Paul explains this function clearly: “For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.” (Romans 13:3-4). Taxes are the funding for this God-ordained function. This rationale brilliantly separates the purpose of the tax (funding order) from the character of the ruler (who, in Paul’s case, was the corrupt Emperor Nero). We pay not because Nero is righteous, but because the function of bearing the sword against evil is a necessary civil good. Sr. White confirms this separation, stating, “The government under which Jesus lived was corrupt and oppressive; on every hand were crying abuses… Yet the Saviour attempted no civil reforms… He did not interfere with the authority or administration of those in power.” (The Desire of Ages, p. 509, 1898). We fund their “legitimate sphere” , their civil function, but we never concede our conscience or support their interference in religious matters. Starting with the action, establishing order, Psalm 82:3 commands, “Defend the poor and fatherless: do justice to the afflicted and needy.”, and Isaiah 33:22 declares, “For the Lord is our judge, the Lord is our lawgiver, the Lord is our king; he will save us.” The inspired pen notes, “And government of the country.” He was sentenced to banishment from the colonies, and finally, to avoid arrest, he was forced to flee, amid the cold and storms” (The Great Controversy, p. 294, 1911). Sr. White wrote, “A government upon the broad foundation of civil and religious liberty. The Declaration of Independence sets forth the great truth that ‘all men are created” (The Great Controversy, p. 441, 1911). This separates purpose from character, but what benefit do we derive from this stability?

The New Testament further clarifies the benefit we derive from supporting this stability. We are explicitly instructed to pray for our leaders, a command that runs parallel to the command to pay taxes, as both share the same ultimate goal: to create a stable society where the gospel can advance without hindrance. Paul writes, “I exhort therefore, that, first of all, supplications, prayers, intercessions, and giving of thanks, be made for all men; For kings, and for all that are in authority; that we may lead a quiet and peaceable life in all godliness and honesty.” (1 Timothy 2:1-2). In the wisdom of God, it is by Him that “kings reign, and princes decree justice” (Proverbs 8:15). Paying our taxes is, in essence, a component of this prayer. We pray for stable leadership, and we act on that prayer by contributing our required share to that stability. This is not worldly entanglement; it is creating the conditions for evangelism. This principle is universally understood and forms a bridge of “public reason” to all faiths; whether in a Buddhist, Muslim, or secular context, contributing to public order allows for the peaceful practice of one’s faith. We are contributing to the “welfare of the city” (Jeremiah 29:7) where we are currently sojourners. Scripture reveals in Daniel 2:21, “And he changeth the times and the seasons: he removeth kings, and setteth up kings: he giveth wisdom unto the wise, and knowledge to them that know understanding:”, and Acts 17:26, “And hath made of one blood all nations of men for to dwell on all the face of the earth, and hath determined the times before appointed, and the bounds of their habitation;”. A prophetic voice once wrote, “This government, to the genius of its free institutions, to the direct and solemn avowals of the Declaration of Independence, and to the Constitution. The” (The Great Controversy, p. 442, 1911). In The Great Controversy we read, “The civil government that the authority of the State will also be employed by the church to accomplish her own ends.” (The Great Controversy, p. 443, 1911). This supports gospel advancement, but what is the unambiguous command for all forms of revenue?

Paul concludes his definitive argument in Romans with an unambiguous, itemized, and unavoidable command. He leaves absolutely no room for symbolic protest or spiritualized evasion. His instruction is simple and direct: “Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.” (Romans 13:7). The terms here are specific. “Tribute” refers to direct taxes, such as taxes on land or the poll tax. “Custom” refers to indirect taxes, such as tolls on goods or sales tax. The command comprehensively covers all forms of government revenue. The command is simple: if the tax is legally “due,” it must be paid honestly and completely. Starting with a prepositional phrase, in Luke 20:22 it is asked, “Is it lawful for us to give tribute unto Caesar, or no?”, and Mark 12:14, “Shall we give, or shall we not give? But he, knowing their hypocrisy, said unto them, Why tempt ye me? bring me a penny, that I may see it.” Through inspired counsel we are told, “The civil government, and this prepared the way for the development of the papacy,—the beast. Said Paul, There shall ‘come a falling away, … and that man of sin be” (The Great Controversy, p. 443, 1911). Sr. White wrote, “‘Christian government,’ ‘acknowledging almighty God as the source of all authority and power in civil government, the Lord Jesus Christ as the ruler among” (The Great Controversy, p. 688, 1911). This covers all dues, but what boundary does this establish against the state’s claims?

SAND LINE STAND: LOYALTY LIMITS!

The absolute brilliance of Christ’s command in Matthew 22 is not just in what it gives to Caesar, but in what it denies him. It establishes a hard, non-negotiable boundary: Caesar gets the coin, but God gets the conscience. “Then saith he unto them, Render therefore unto Cæsar the things which are Cæsar’s; and unto God the things that are God’s.” (Matthew 22:21). Sr. White’s exegesis of this passage is foundational to the position. She argues that Jesus was not just being clever; He was actively denying the state’s blasphemous claim to divinity. In a system where Caesar was the state, and the state demanded worship as God, this separation was a radical act. Paying our taxes is, therefore, a paradoxical act of resisting the state’s totalizing claims. By calmly giving the coin (the civil) while faithfully withholding the conscience (the spiritual), we are demonstrating the limits of the state’s power. Revealing His role clearly, Christ separates realms as in John 19:11, “Jesus answered, Thou couldest have no power at all against me, except it were given thee from above: therefore he that delivered me unto thee hath the greater sin.”, and Luke 4:6, “And the devil said unto him, All this power will I give thee, and the glory of them: for that is delivered unto me; and to whomsoever I will I give it.” A passage from The Great Controversy reminds us, “‘The government of Israel.’ A monthly reading of the national W. C. T. U., written by Miss Willard, on God in government, says: ‘A true theocracy is yet to come, [ and ] the enthronement” (The Great Controversy, p. 689, 1911). The inspired pen states, “In civilization, and assuming the right to govern one of the finest European nations, uplift their united voice to deny the most solemn truth which man’s” (The Great Controversy, p. 269, 1911). This denies Caesar divinity, but what happens when the state claims what belongs to God?

This boundary—this line in the sand—becomes the central, defining principle of the apostles when the state does attempt to claim what belongs to God. When the Sanhedrin, a body acting with civil authority, commanded the apostles to stop preaching the gospel, their response was immediate, fearless, and absolute. There was no negotiation. “Then Peter and the other apostles answered and said, We ought to obey God rather than men.” (Acts 5:29). This, brethren, is the balancing principle to Romans 13 and the very core of our message. Sr. White articulates this principle that we must hold aloft as a banner. “But when its claims conflict with the claims of God, we must obey God rather than men. God’s word must be recognized as above all human legislation. A “Thus saith the Lord” is not to be set aside for a “Thus saith the church” or a “Thus saith the state.” The crown of Christ is to be lifted above the diadems of earthly potentates.” (The Acts of the Apostles, pp. 68-69, 1911). This is why we are conscientious objectors. This is why we will obey the government on taxes, but we will not obey on breaking the Sabbath, on bearing arms in combat , or on any law that compels false worship. Our scrupulous obedience in paying taxes proves our objection is spiritual, not rebellious, and gives divine power to our witness when we must finally say, “Here I can go no further.” Starting with the action, prioritizing God, Acts 4:19 says, “But Peter and John answered and said unto them, Whether it be right in the sight of God to hearken unto you more than unto God, judge ye.”, and Exodus 1:17, “But the midwives feared God, and did not as the king of Egypt commanded them, but saved the men children alive.” Sr. White wrote, “The people of God will recognize human government as an ordinance of divine appointment and will teach obedience to it as a sacred duty, within its legitimate sphere” (The Great Controversy, p. 591, 1911). Through inspired counsel we are told, “Civil government has the right to act in things pertaining to God, the text of Scripture is quoted which says, “The powers that be are ordained of God.”” (Civil Government and Religion, p. 124, 1889). This balances obedience with divine priority, but how does this apply to paying into corrupt systems?

CONSCIENCE CLEAR QUEST: FAITH UNCOMPROMISED!

Perhaps the most difficult, heart-wrenching scenario for the community is being forced to pay into a system we know is corrupt. This wasn’t just true of Rome; it was agonizingly true of the Jewish temple system in Christ’s day, which had become a “den of thieves.” The incident in Matthew 17, when the collectors of the temple tax came to Peter, provides the definitive answer to this painful dilemma. The text reads, “And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? He saith, Yes…. Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free. Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee.” (Matthew 17:24-27). Jesus makes a critical point: as the Son of God, He is exempt from His own Father’s temple tax (“Then are the children free”). He owed them nothing. Yet, He chose to pay it. The motive He gives is the key for us: “Notwithstanding, lest we should offend them.” Starting with a prepositional phrase, in Matthew 5:41 it is commanded, “And whosoever shall compel thee to go a mile, go with him twain.”, and Romans 12:18, “If it be possible, as much as lieth in you, live peaceably with all men.” A prophetic voice once wrote, “Not because He was indifferent to the woes of men, but because the remedy did not lie in merely human and external measures. To be efficient” (The Desire of Ages, p. 509, 1898). In The Spirit of Prophecy we read, “Render unto Caesar the things which are Caesar’s.” Jesus himself had paid tribute, and had taught his disciples to do so. In their extremity the priests” (The Spirit of Prophecy, vol. 3, p. 72, 1878). This single act of humility is a profound lesson for us, but how do we handle patience under oppressive taxation?

OPPRESSION ENDURANCE EPIC: PATIENCE POWER!

The Bible, in its unflinching honesty, never whitewashes the reality of “grinding cruelty” and extortion. It is a book filled with stories of real people, our brothers and sisters in faith, who were crushed by the weight of unjust taxation. The record is clear: “And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaoh-nechoh.” (2 Kings 23:35). This “exaction” was not a polite request; it was a burden that broke the people. This pain echoes centuries later when the remnant returned from Babylon, lamenting, “There were also that said, We have borrowed money for the king’s tribute, and that upon our lands and vineyards.” (Nehemiah 5:4). Sr. White, commenting on this crisis, describes it as a “cruel oppression”. “When the poor were obliged to borrow to pay tribute to the king, the wealthy had lent them money, but had exacted a high rate of interest. By taking mortgages on the lands of the poor, they had gradually reduced the unfortunate debtors to the deepest poverty. Many had been forced to sell their sons and daughters into servitude…” (Conflict and Courage, p. 274, 1970). The Bible does not endorse this injustice; it validates the pain of those who suffer under it, even as it records the non-negotiable reality of the payment. The actor in the inner clause, the king, imposes as in 1 Samuel 8:17, “He will take the tenth of your sheep: and ye shall be his servants.”, and Ezra 6:8, “Moreover I make a decree what ye shall do to the elders of these Jews for the building of this house of God: that of the king’s goods, even of the tribute beyond the river, forthwith expenses be given unto these men, that they be not hindered.” Sr. White wrote, “The civil government and his duty to God. In many minds a vexed question had been settled. Ever after they held to the right principle. And although many went” (The Desire of Ages, p. 602, 1898). A passage from The Great Controversy reminds us, “The temple of God was opened in heaven, and there was seen in His temple the ark of His testament.” Revelation 11:19. The ark of God’s testament is in the” (The Great Controversy, p. 433, 1911). This validates pain under oppression, but how does this embed in prophecy?

This dark reality of oppressive taxation is so central to human government that it is even embedded in the timeline of prophecy. The book of Daniel, in its sweep of world empires, specifically identifies one ruler not by his battles, but by his defining fiscal policy. The prophecy states, “Then shall stand up in his estate a raiser of taxes in the glory of the kingdom: but within few days he shall be destroyed, neither in anger, nor in battle.” (Daniel 11:20). This identification is staggering. This “raiser of taxes” is the very same Augustus Caesar who, in Luke 2:1, “decreed that all the world should be taxed.” It was this prophetic tax that set in motion the journey of Mary and Joseph to Bethlehem, fulfilling the prophecy of the Messiah’s birthplace. Christ’s earthly ministry begins in response to a prophesied tax and is constantly tested by the question of taxes. This places the entire debate not at the periphery of our faith, but at the very center of salvation history. Starting with the action, decreeing taxes, Luke 2:3 says, “And all went to be taxed, every one into his own city.”, and Luke 2:5, “To be taxed with Mary his espoused wife, being great with child.” Through inspired counsel we are told, “The exercise of force is contrary to the principles of God’s government; He desires only the service of love; and love cannot be commanded; it cannot be won by force or authority. Only by love is love awakened.” (The Desire of Ages, p. 22, 1898). The inspired pen notes, “We are not required to defy authorities. Our words, whether spoken or written, should be carefully considered, lest we place ourselves on record as uttering that which would make us appear antagonistic to law and order.” (The Acts of the Apostles, p. 69, 1911). This centers taxation in salvation history, but what moral duty does this place on authority?

PUBLICAN’S MIRROR MAGIC: AUTHORITY’S DUTY!

If the state has a God-ordained function, then its agents—the tax collectors themselves—have a God-ordained moral responsibility. The Bible holds these civil servants to a high standard of integrity. When the publicans, men despised as symbols of “injustice and extortion” , came to John the Baptist for baptism, he did not tell them to quit their jobs. He told them to be honest. The record states, “Then came also publicans to be baptized, and said unto him, Master, what shall we do? And he said unto them, Exact no more than that which is appointed you.” (Luke 3:12-13). This command, “Exact no more,” strikes at the very heart of the corruption that defined their profession. It implies that a man can be a civil servant and a man of God, but only if he brings his transformed integrity into that job. Sr. White reveals that this simple command haunted the conscience of Zacchaeus. “The instruction to the publicans, ‘Exact no more than that which is appointed you’ (Luke 3:13), though outwardly disregarded, had impressed his mind. He knew the Scriptures, and was convicted that his practice was wrong.” (The Desire of Ages, p. 553, 1898). This is the divine standard for all civil service, affirming the role but condemning the sin of extortion. Starting with a prepositional phrase, in Matthew 9:10, “And it came to pass, as Jesus sat at meat in the house, behold, many publicans and sinners came and sat down with him and his disciples.”, and Luke 5:27, “And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me.”. A prophetic voice once wrote, “No repentance is genuine that does not work reformation. The righteousness of Christ is not a cloak to cover unconfessed and unforsaken sin; it is a principle of life that transforms the character and controls the conduct” (The Desire of Ages, p. 555, 1898). Sr. White wrote, “The worshiper of God will find that he cannot cherish one fiber of the root of selfishness. He cannot do his duty to his God and practice oppression toward his fellow men” (The Signs of the Times, January 10, 1911, 1911). This demands integrity from collectors, but how does Zacchaeus model financial repentance?

The story of Zacchaeus, the chief publican, is the perfect fulfillment of John’s command and the perfect model of financial repentance. His encounter with Christ did not produce abstract theological agreement; it produced immediate, tangible, financial reformation. The moment Christ’s love entered his home, “Zacchaeus stood, and said unto the Lord; Behold, Lord, the half of my goods I give to the poor; and if I have taken any thing from any man by false accusation, I restore him fourfold.” (Luke 19:8). Sr. White seizes on this as the undeniable evidence of true conversion. “No repentance is genuine that does not work reformation. The righteousness of Christ is not a cloak to cover unconfessed and unforsaken sin; it is a principle of life that transforms the character and controls the conduct…. If we have injured others through any unjust business transaction, if we have overreached in trade,… we should confess our wrong, and make restitution as far as lies in our power.” (The Desire of Ages, pp. 555-556, 1898). This creates a powerful dual application for us today: we must be as honest in paying our taxes as Zacchaeus was in refunding his ill-gotten gains. We model the integrity that God demands of both the citizen and the state. The actor in the inner clause, Zacchaeus, repents as in Exodus 22:1, “If a man shall steal an ox, or a sheep, and kill it, or sell it; he shall restore five oxen for an ox, and four sheep for a sheep.”, and Leviticus 6:5, “Or all that about which he hath sworn falsely; he shall even restore it in the principal, and shall add the fifth part more thereto, and give it unto him to whom it appertaineth, in the day of his trespass offering.” In The Fruitage of Spiritual Gifts we read, “We deny the right of any civil government to legislate on religious questions. … further, that we should pay taxes on our church property. It was taught” (The Fruitage of Spiritual Gifts, p. 1443, 1944). A passage from American Sentinel reminds us, “Among right-minded persons there can be no question as to the right of earthly governments to exist.” (American Sentinel, vol. 4, p. 874, 1889). This models integrity for all, but how does God judge corruption?

FINAL AUDIT ASSAULT: JUDGMENT JOLT!

While we must pay our taxes with patience, we are not naive. We know that rulers “abhor judgment, and pervert all equity” (Micah 3:9). Our final comfort, however, is that our act of honest payment transfers the case from a corrupt human court to the supreme court of heaven. God’s hatred for financial corruption is one of the most visceral and consistent themes in all of Scripture. The wise man records, “A false balance is abomination to the LORD: but a just weight is his delight.” (Proverbs 11:1). The word “abomination” is one of the strongest words for sin in the Hebrew language. God places dishonest scales—the very tool of tax collectors and corrupt merchants—in the same category as the darkest moral sins. This truth should assure us that our frustration with systemic corruption is, in fact, a godly frustration. We are reflecting the character of God, who delights in “a just weight.” This divine standard applies to us as well: “The integrity of the upright shall guide them: but the perverseness of transgressors shall destroy them.” (Proverbs 11:3). We must align ourselves with God’s “delight” by practicing perfect, “just weight” integrity in all our own dealings. Starting with the action, delighting in justice, Deuteronomy 25:15 says, “But thou shalt have a perfect and just weight, a perfect and just measure shalt thou have: that thy days may be lengthened in the land which the Lord thy God giveth thee.”, and Proverbs 16:11, “A just weight and balance are the Lord’s: all the weights of the bag are his work.”. Sr. White wrote, “Who, then, is to be regarded as the Ruler of the nations?— The Lord God Omnipotent. All kings, all rulers, all nations, are His, under His rule and government.” (Manuscript 119, 1903, 1903). Through inspired counsel we are told, “Fear God. Honor The King.” The apostle plainly outlined the attitude that believers should sustain toward the civil authorities: “Submit yourselves to” (The Acts of the Apostles, p. 522, 1911). This aligns us with divine justice, but what condemnation awaits corrupt leaders?

The prophets are relentless, reserving their sharpest condemnations for leaders who use their God-ordained power for personal gain and oppression. The prophet Micah paints a terrifying portrait of a nation’s leadership on the brink of judgment: “The heads thereof judge for reward, and the priests thereof teach for hire, and the prophets thereof divine for money: yet will they lean upon the LORD, and say, Is not the LORD among us? none evil can come upon us.” (Micah 3:11). This is a chilling description of rulers who use “God’s blessing” as a public relations cloak for their private crimes. But their self-deception provides no escape. Sr. White reminds us of the ultimate accountability, a truth that should settle our hearts. “Who, then, is to be regarded as the Ruler of the nations?— The Lord God Omnipotent. All kings, all rulers, all nations, are His, under His rule and government.” (Manuscript 119, 1903, 1903). This is our peace. We pay our taxes with perfect integrity, and we trust the “Ruler of All Nations” to conduct the final, perfect audit. Our patient endurance is not weakness; it is a profound statement of faith in His ultimate justice, but how do these concepts reflect God’s love?

LOVE’S DIVINE DAWN: GOD’S CARE!

How do these concepts of civil obedience and taxation reflect God’s love? God’s love is manifested not only in the grand act of salvation, but in His practical, moment-by-moment desire to protect humanity from the chaos of its own fallen nature. The establishment of civil government, even in its imperfect, post-Fall form, is an act of divine mercy. It is a hedge He has permitted against total anarchy, a structure designed to restrain the “mystery of iniquity” so that, as Paul writes, “we may lead a quiet and peaceable life in all godliness and honesty” (1 Timothy 2:2). This civil order, funded by our tribute, creates the very stability necessary for families to thrive, for truth to be shared, and for the work of the gospel to advance. Furthermore, God’s love is revealed in the powerful limits He places on this power. By commanding us to “Render… unto God the things that are God’s” (Matthew 22:21) , He draws a sacred line of protection around our conscience, our will, and our worship, reserving the most holy parts of our being for Himself. He does not demand that we fix this broken world by force, but provides a divine way for us to live peacefully within it while remaining unstained by it. This is the practical, protective love of a Father who guides His children through enemy territory. As Sr. White states, the government of God is the antithesis of the force used by Caesar. “The exercise of force is contrary to the principles of God’s government; He desires only the service of love; and love cannot be commanded; it cannot be won by force or authority. Only by love is love awakened.” (The Desire of Ages, p. 22, 1898). God’s love is therefore seen in the order He provides for our bodies through civil government, and the absolute freedom He preserves for our souls through His sovereign claim on our conscience. Scripture reinforces with Psalm 103:19, “The Lord hath prepared his throne in the heavens; and his kingdom ruleth over all.”, and Proverbs 21:1, “The king’s heart is in the hand of the Lord, as the rivers of water: he turneth it whithersoever he will.” A passage from The Great Controversy reminds us, “The civil government has the right to act in things pertaining to God, the text of Scripture is quoted which says, “The powers that be are ordained of God.”” (American Sentinel, vol. 4, p. 255, 1889). The inspired pen notes, “All true obedience comes from the heart. It was heart work with Christ. And if we consent, He will so identify Himself with our thoughts and aims” (The Desire of Ages, p. 668, 1898). This manifests protective love, but what are our responsibilities toward God?

Our primary, indivisible, and ultimate responsibility is one of undivided allegiance to Him. While we render the coin to Caesar, we must render our entire being—our heart, our conscience, our will, and our worship—to God. This means our obedience to the state is, and must always be, conditional, while our obedience to God is absolute. When the state’s laws, even those enacted by “principalities and powers” (Titus 3:1) , directly conflict with the plain, written law of God—such as the command to honor His Sabbath or the sixth commandment’s prohibition against taking human life—our duty is clear and immediate. This is the great principle, sealed by the testimony of the apostles themselves. “Then Peter and the other apostles answered and said, We ought to obey God rather than men.” (Acts 5:29). Our responsibility is to maintain the spotless integrity of the prophet Daniel. He was a faithful, hardworking, and exemplary civil servant, a prime minister of the realm, so blameless that his enemies despaired, saying, “We shall not find any occasion against this Daniel, except we find it against him concerning the law of his God” (Daniel 6:5). Sr. White defines our responsibility perfectly, and we must teach it with clarity: “We are to recognize human government as an ordinance of divine appointment, and teach obedience to it as a sacred duty, within its legitimate sphere. But when its claims conflict with the claims of God, we must obey God rather than men. God’s word must be recognized as above all human legislation. A “Thus saith the Lord” is not to be set aside for a “Thus saith the church” or a “Thus saith the state.” The crown of Christ is to be lifted above the diadems of earthly potentates.” (The Acts of the Apostles, pp. 68-69, 1911). Therefore, our personal responsibility to God is to be a blameless citizen in all civil matters, precisely so that our conscientious objection in spiritual matters carries the full, undeniable weight of divine authority. Starting with the action, obeying God, Joshua 24:15 declares, “And if it seem evil unto you to serve the Lord, choose you this day whom ye will serve; whether the gods which your fathers served that were on the other side of the flood, or the gods of the Amorites, in whose land ye dwell: but as for me and my house, we will serve the Lord.”, and Deuteronomy 10:12, “And now, Israel, what doth the Lord thy God require of thee, but to fear the Lord thy God, to walk in all his ways, and to love him, and to serve the Lord thy God with all thy heart and with all thy soul,”. Sr. White wrote, “The question of deepest interest to each one should be, Am I meeting the requirements of the law of God? That law is holy, just, and good, and” (Testimonies to Ministers and Gospel Workers, p. 292, 1923). A prophetic voice once wrote, “All true obedience comes from the heart. It was heart work with Christ. And if we consent, He will so identify Himself with our thoughts and aims, so blend our” (Steps to Christ, p. 60, 1892). This demands undivided allegiance, but what are our responsibilities toward our neighbor?

Our responsibility to our neighbor is to live in such a way that our life is not a stumbling block, but an invitation to the truth. By paying our taxes honestly and “to be no brawler” (Titus 3:2) , we contribute to the “quiet and peaceable life” (1 Timothy 2:2) that benefits all of society. We are doing our small part to fund the “punishment of evildoers, and for the praise of them that do well” (1 Peter 2:14) , a structure that protects our neighbor from violence and chaos. This is a practical, tangible application of love. Just as Jesus paid the temple tax “lest we should offend them” (Matthew 17:27) , our quiet compliance in civil matters removes any “cloke of maliciousness” (1 Peter 2:16) and prevents our neighbor from dismissing the precious gospel message over what they would perceive as petty financial rebellion. Our honesty in this matter becomes a testament to the character-transforming power of Christ. It demonstrates the integrity of Zacchaeus, who was willing to make his finances right before all men (Luke 19:8). Sr. White defines this practical outflow of the divine law. “The worshiper of God will find that he cannot cherish one fiber of the root of selfishness. He cannot do his duty to his God and practice oppression toward his fellow men. The second principle of the law is like unto the first… To leave a suffering neighbor unrelieved is a breach of the law of God.” (The Signs of the Times, January 10, 1911, 1911). By supporting the basic structures that provide safety, and by modeling perfect integrity in our financial dealings, we are fulfilling our responsibility to love our neighbor in a real, practical, and Christ-like way. The actor in the inner clause, we, love as in Leviticus 19:18, “Thou shalt not avenge, nor bear any grudge against the children of thy people, but thou shalt love thy neighbour as thyself: I am the Lord.”, and Matthew 19:19, “Honour thy father and thy mother: and, Thou shalt love thy neighbour as thyself.”. In Prophets and Kings we read, “Those who obey the first, loving God supremely, will pour out the riches of God’s goodness in love and compassion to their fellow-men.” (Prophets and Kings, p. 327, 1917). A passage from Education reminds us, “The blessing of obedience – Those who obey the first, loving God supremely, will pour out the riches of God’s goodness in love and compassion to their fellow-men.” (Education, p. 246, 1903). This fulfills love practically, but what does this mean for counseling those in pain?

EMPIRE ECHOES: LIVING LEGACY!

So, what does this mean for us on that rainy Tuesday when we are counseling a new member of the community? How do we answer the brother or sister who says, with genuine pain, “I cannot, in good conscience, pay my taxes to a government that funds war and immorality”? We must first meet them with empathy. We must validate their pain. It is a righteous pain. We must affirm that God Himself sees their corruption and, like the prophet Micah, abhors it, promising that “the heads thereof judge for reward” (Micah 3:11) and will be brought to judgment. We must show them that the Bible understands this feeling of oppression. Starting with the action, validating pain, Lamentations 3:36 says, “To subvert a man in his cause, the Lord approveth not.”, and Psalm 94:20, “Shall the throne of iniquity have fellowship with thee, which frameth mischief by a law?”. The inspired pen notes, “We are at present enjoying the protection of our civil and religious rights, by the best government under heaven… It is Christlike to honor every good law of our land.” (Review and Herald, May 2, 1893, 1893). Sr. White wrote, “The government under which Jesus lived was corrupt and oppressive; on every hand were crying abuses” (The Desire of Ages, p. 509, 1898). This affirms righteous pain, but what more excellent way does Christ model?

But then, we must gently show them the “more excellent way” modeled by Christ Himself. We must open the word to Matthew 17 and show them Jesus, the Son of God, paying a tax He did not owe to a corrupt temple system, “lest we should offend them” (Matthew 17:27). We must explain that our great battle is not a financial one against Caesar. Our battle is a spiritual one for the soul of our neighbor. We strategically concede the coin to win the right to be heard. We must show them the prophet Daniel. Our integrity as individuals, and as a church, must be so absolute that, like Daniel’s accusers, our enemies “could find none occasion nor fault; forasmuch as he was faithful” (Daniel 6:4). Ask yourself: Does my handling of my finances—my honesty on my tax forms, my willingness to pay what is due without complaint or evasion—reflect the spotless character of Christ? Or does it give the “ignorance of foolish men” (1 Peter 2:15) an occasion to speak evil of the truth we profess? We must be the one group of people the government knows, without a shadow of a doubt, will be perfectly, scrupulously honest. This is the power of our witness. Revealing integrity clearly, Proverbs 11:3 states, “The integrity of the upright shall guide them: but the perverseness of transgressors shall destroy them.”, and Proverbs 20:7, “The just man walketh in his integrity: his children are blessed after him.”. A prophetic voice once wrote, “All true obedience comes from the heart. It was heart work with Christ. And if we consent, He will so identify Himself with our thoughts and aims” (The Desire of Ages, p. 330, 1898). In Testimonies for the Church we read, “The people of God will recognize human government as an ordinance of divine appointment and will teach obedience to it as a sacred duty, within its legitimate sphere.” (Testimonies for the Church, vol. 6, p. 402, 1900). This empowers our witness, but what is the true currency in the end?

TRIBUTE TRIUMPH: ETERNAL EMPIRE!

In the end, the coin in Caesar’s treasury is just metal. It is dust. It is part of a kingdom that is passing away. The true currency of the universe is loyalty, and this currency belongs only to God. We live in the shadow of two empires, one crumbling under the weight of its own corruption and one eternal, built on the principles of love and justice. We are called to navigate the demands of the first with perfect integrity, profound humility, and a quiet spirit, precisely because our full and undivided allegiance is given to the second. Scripture reinforces with Revelation 11:15, “And the seventh angel sounded; and there were great voices in heaven, saying, The kingdoms of this world are become the kingdoms of our Lord, and of his Christ; and he shall reign for ever and ever.”, and Daniel 7:27, “And the kingdom and dominion, and the greatness of the kingdom under the whole heaven, shall be given to the people of the saints of the most High, whose kingdom is an everlasting kingdom, and all dominions shall serve and obey him.”. Sr. White wrote, “The crown of Christ is to be lifted above the diadems of earthly potentates.” (The Acts of the Apostles, p. 69, 1911). A passage from The Great Controversy reminds us, “The kingdoms of this world shall become the kingdoms of our Lord, and of His Christ; and He shall reign forever and ever.” (The Great Controversy, p. 347, 1911). Let us, therefore, pay our tribute with the quiet confidence of ambassadors from a greater kingdom. We honor the local customs, we obey the local laws, we create no offense. But our hearts, our worship, and our ultimate hope are fixed on our true King. We wait patiently for the day when He returns, and “the government shall be upon his shoulder” (Isaiah 9:6). Then, and only then, will the kingdoms of this world finally and forever become the kingdoms of our Lord, and of His Christ.

Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s. (Matthew 22:21, KJV)

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SELF-REFLECTION

How can I, in my personal devotional life, delve deeper into these principles of civil duty and divine allegiance, allowing them to shape my daily decisions and priorities?

How can we adapt these themes of balancing earthly and heavenly citizenship to be understandable and relevant to diverse audiences, from seasoned members to new seekers or those from different traditions, without compromising biblical truth?

What are the most common misconceptions about paying taxes and obeying government in my community, and how can I gently but effectively correct them using Scripture and the writings of Sr. White?

In what practical ways can our local congregations and individual members become more vibrant examples of integrity and peace, living out the reality of rendering to Caesar and to God in a world of conflicting authorities?

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