Paying Your Taxes, Part 2

Government is ordained by God for the preservation of life and property, and those who serve in it, do so as ministers of God. Now, that isn't to say they're all Christians.

That isn't to say they all do everything they ought to do. It is to say that in the design of government, they serve a divine purpose. Welcome to Grace to You. Today, John MacArthur continues a study that is helping you think biblically about government, a timely focus in light of next week's big election in the United States.

The series is titled The Christian and Government. Well, we hope today's lesson will encourage you and maybe even answer a question that you've had as you've studied with us for the past few days. And speaking of encouragement, John, you have a letter in front of you that will be particularly encouraging, I think, to listeners who have supported our efforts on radio. Well, we love these letters because they encourage us so much. Here's a letter from Keenan.

I'm a structural engineer living in Oregon. I have a wife, a three-year-old son, and a one-year-old daughter. A couple of years ago, I was searching for joy and couldn't find it. I became increasingly sinful in my attempts to satisfy my desires.

I became almost sick with myself, so much so that for one week I commuted to work in complete silence. I thought that taking a break from explicit rap music would help me think clearly about my next attempt at happiness. Then an idea came to me.

I know what's missing in my life. Politics! So I did something I had never done before. I tuned the radio to the AM setting and clicked the scan button in the hope of finding a political talk show. Instead, something caught my attention. It was grace to you.

You were describing Jesus in the garden when he awakened his disciples. I quickly stopped the scanner and listened. Each day that week, I woke up extra early, got in my car, and drove to work where I could sit in the parking lot and listen to the next message in the series. I had found what I was searching for—the gospel. I forsook the sin in my life and found a true joy that only comes through obedience to God. I listened to six sermons a day, four of them by you for nearly two years. I could not get enough of God's word. I now serve in a local church and will be attending seminary this fall. My family and I thank you, Pastor John, from the bottom of our hearts for your faithful service. God bless you and the staff of grace to you, signed Keenan.

Love stories like that. Wow. Even with the multiple ways that people have today to connect with Grace To You's Bible teaching, radio is still valuable, isn't it? It is.

Because you can all of a sudden find you're there and you didn't know you were looking for that. Wow. The Lord used Grace To You to touch Keenan's heart, family, transform his life. So we're here working in partnership with station operators and our supporters to keep the programs coming to your car, your house, your office, wherever you hear Grace To You. And when you give to Grace To You, you're making an eternal difference in the lives of people just like Keenan. So thank you for standing with us. And friend, if you'd like to partner with us, you can make a donation at our website, GTY.org, and I will pass along all of our contact information after the lesson. But right now, stay here as John continues his series, The Christian and Government.

We're looking at Romans chapter 13, verses 1 through 7, a section of Scripture that we've entitled The Christian's Responsibility to Government, and particularly looking at verses 6 and 7, which deal with the Christian's responsibility to pay taxes. To prepare our hearts to look at this text, let me just remind us of some things that we're already fairly aware of. We agree, I'm sure, that our world is in terrible condition. We are face to face with it every day.

Reading the local newspaper is a rather distressing and discouraging experience. We're all aware of the conflicts and the revolutions and the wars and the crime and the distress that goes on all over the place all the time. And our world seems to be an unending conflict. That conflict rages on every level. It rages in the heart of an individual. We have people today who can't cope with life.

I think to the degree that never in human history have we experienced. It seems as though mental illness and the inability to cope is at an all-time high. It starts with an individual who can't get along with himself and then he can't get along with his spouse, then he can't get along with his family and his neighbors and his country and his world and on and on it goes. And very often we hear people offering solutions to this.

They mean well. Most of them think the reasons for our problems are political or the reasons are economic, bad economics, unwise leadership, certain inequities in society, social injustice, ideologies and various philosophies that if all of these things could somehow be altered and we could sort of clean up our perspectives on life we would therefore be able to deal with our problems and find ourselves in a happier condition. But the truth of the matter is all of our problems stem basically from two things. One is sin and two is Satan. The Bible is very clear about this. Man is hopelessly engulfed in sinfulness and it is because of his sinfulness that he does the things he does. It is because he is bound to fallenness, a depravity that has reached the very base part of his existence, the deepest profoundest part of his humanness, that he is what he is. Sin is the problem. And to that we would add also that Satan is a problem for Satan as it were. He is the problem for Satan as it were provokes sin. He has a way of exciting the senses by design in the world to cause men to step into sin. It's what Ephesians 2 says when it says that men are victims of the prince of the power of the air, the spirit that works in the children of disobedience. The problems in our world that are related to sin and to Satan and because man is a sinner he finds himself in the domain of Satan and in that domain his sin is excited by everything that Satan can do to excite that sinfulness.

He then is an incorrigible rebel. He basically is an inveterate criminal and because Satan dominates the world of man the problem is not just human but it is supernaturally intensified. Man is a product of fallenness and satanic activity and if we look through the pages of scripture we are very much aware of the fact that Satan is in control in our world. For example we go back in the gospel of Matthew to chapter 4 we see Satan taking Jesus aside and saying to him these words, all these things and he has just shown him the kingdoms of the world it says in verse 8. He's shown him all the kingdoms of the world and he says all these things will I give you if you will fall down and worship me. Now it's very interesting to me that Satan said that because it indicates to me that Satan possessed the various kingdoms of the world.

How else could he say he would give them to Jesus? The kingdoms of the world are in the possession of Satan. 1st John 5 says it this way the whole world lies in the lap of the wicked one. In Luke 4 as Luke is giving his account of the temptation of Christ it says the devil said to him all this authority will I give you and the glory of them that is the kingdoms of the world for that is delivered unto me and whomsoever I will I give it. Satan you see is in charge of the kingdoms of the world and has the prerogative to give them to whomever he will.

That's a very important perception. In John's gospel chapter 12 and I think it's verse 31 or about there, yes Satan is called the prince of this world. Jesus says now is the judgment of this world now shall the prince of this world be cast out and Jesus with his own mouth affirms the monarchy in a sense that Satan has over this world.

It is in some sense his world. In John 14 30 again it says the prince of this world comes but has nothing on me and again Satan is called the prince of this world. In John 16 11 Jesus again calls him the prince of this world and says he will be judged. Now we want to keep this in mind because it is an important balancing point to what we're going to learn in Romans chapter 13. Satan is the one who basically is in charge of the kingdoms of the world and he has the right by his own testimony to give them to whomever he chooses. to give them to whomever he chooses.

Now here's the paradox that I'm bringing us to. National governments while they are ordained by God. Romans 13 1 the powers that be are ordained of God. National governments by while they are ordained of God are nonetheless expressive of and infiltrated by Satan's system of influence and activity. They are filled with demonic activity. Now it is kept in bounds by those governments and yet in a sense the governments themselves are under some controls of Satan as well.

It is an interesting paradox. God has ordained government for the preservation of man but because man is basically evil and everything about man is evil his government is evil as well and Satan is active and aggressive in human government and yet he is limited by God who has set the boundaries of government to maintain a preserving influence in human society. So the nations of the world then while we say they are ordained by God as to government we're not saying that they are necessarily being run by God or are reflective of God's will. Since man has unlimited potential for evil incited by the world and the flesh government is an essential restraint and God has ordained it to restrain the inherent satanic activity that is within a national group of people. So God ordains government and what does he call us to do? Remember back in verse one?

First thing is to be subject. We are to submit. The second thing is we are to support verses six and seven. We submit to government because it is ordained of God. That doesn't mean that it isn't satanic. That doesn't mean that it reflects the will of God.

It simply means that God has ordained it to hold in check the rather limitless evil of Satan his demons and men as well. And so we are called then in verse one to submit to those that are in authority for there's no power but of God the powers that be are ordained of God. Now we've been learning that then we are to submit in the first five verses and then in verses six and seven that we are to support the government. We submit. We support.

Both are very essential. The principle you remember it in verse six for for this cause pay ye tribute also. The principle is pay your taxes.

It is an unqualified command and last time we considered a rather wide range of biblical teaching that supports that command and gives fullness to our understanding of it both in the Old and New Testament. Sanctified citizenship involves paying your taxes and that is a result of justification. The great theme of justification beginning in chapter three ending in chapter 11. The great section of dedication in chapter 12 leads us to good citizenship as Christians and that involves paying our taxes. Now the principle then was in verse six pay your taxes. The purpose please notice it in verse six again for this reason and what is the reason for they that is they who collected are God's ministers attending continually on this very thing. So we are to pay our taxes for the reason the purpose that these who collected are God's ministers. Now this takes us right back to where we were doesn't it in verses one to five.

Do you remember it? It says in verse four for he is the minister of God to thee for good and later on it says he is a minister of God an avenger to execute wrath upon him that does evil. In other words those who are in authority are either ministers of God for good or ministers of God for wrath depending on how you handle them how you respond to them what they are ministers of God. And it is a beautiful word used here in verse six minister it is the word leitourgos and we get the word liturgy from it. It is a word that speaks of religious service of service to God. It is used in for example Hebrews chapter one of the service of angels. Hebrews one it says in verse seven of the angels he says who makes his angels spirits and his leitourgos a flame of fire. Angels there are called ministers in the sense of a liturgical ministry to God.

Verse 14 it says angels are ministering spirits sent forth to minister and again it uses the same word and there are different words for ministry but it is the chosen word that refers to a ministry specifically to God a religious service. And so what we learn then in verses one to five is that public servants who exercise authority in a national government are in a very unique sense serving God. It is an act of religious service of sorts that is because government is ordained by God and resistance to government then is resistance to God. So we are to support government in paying our taxes because they are serving God. Government is ordained by God for the preservation of life and property and those who serve in it to collect our taxes to keep the government going do so as ministers of God. Now that isn't to say they're all Christians. That isn't to say they all do everything they ought to do. It is to say that in the design of government they serve a divine purpose.

And Robert Culver who has written a very, very helpful book, basically a book on civil government according to the scripture is correct when he says this. Where theistic religion grows weak, that is where religion related to God grows weak, justice will weaken. Crimes then are defined as anti-social activity which in turn then is merely what the majority says it is. Then punishments seem to be the result of the majority's ganging up on the minority. This in turn seems inconsistent with democratic feelings. The result is a decline in uniform application of penalties for crime, resultant miscarriages of justice, trampling on the rights of law-abiding people together with an increase in what ought to be called crime. He's right.

It's a very clear presentation. As soon as government, as soon as the principles of government are detached from God, and it is not seen as a reflection of the divine mind, then justice weakens. And we're seeing it in our society, aren't we? We've seen justice weaken. Crimes are defined not anymore as crimes but as anti-social behavior. And now it is a question, it's not a question are you guilty, it is a question of were you psychologically sound when you did it.

The Bible knows nothing of that, absolutely nothing of that. You commit a crime, you pay a penalty. Whether or not you're psychologically sound is not an issue, but it is an issue now because we see crime as anti-social behavior rather than a reaction against a holy law because we have no longer a holy standard. We have no longer a God behind our law. And as a result, just as Culver says, punishment seems to be the result of the majority ganging up on the minority and then everybody wants to fight for the rights of the criminal. And all of a sudden there are miscarriages of justice and an increase in crime.

We're living in the day when it's happening all around us. You see, every principle of justice and every principle of social order must be based on a creed, on a foundational rock bed of righteousness. And when that foundation of what is right and wrong is gone and removed and all you've got is majority opinion, the result is a loss of justice.

And everything goes amok. So government really should be government not only as a service to God but government by the standards that God has established. Because of this divine purpose behind government, we ought to do all we can to maintain a godly standard.

And that's why we take issue with the morality of our time when it begins to decline because we lose our foundation. But the fact of the matter is even when government abandons the divine and biblical foundation, our orders are the same and they are to submit and support with our taxes. So the Apostle Paul, you see, is pulling Christianity right out of the insurrectionist, Judaistic attitude that says we're going to rebel against the government. And it shows that Christians are bound together by a common commitment to be models of order and peace. And they were in the early church. In spite of hostile governments and persecuting governments, the Christians maintained a marvelous testimony of integrity and submitting to the government and paying their taxes. There was a man who lived in about 100 to 163 AD by the name of Justin Martyr.

He's well known and well read among theologians. And in a particular thing that he wrote which is called his Apology, he said this, everywhere we, and he was speaking as a Christian, more radically than all men endeavor to pay to those appointed by you both the taxes ordinary and extraordinary as we have been taught by Jesus. We worship only God but in other things we will gladly serve you acknowledging you as kings and rulers of men and praying that with your kingly power you may be found to possess also sound judgment.

End quote. Now that's the Christian's attitude. We give our worship to God but we'll support our government also. Tertullian, who was a Carthaginian theologian who lived in 160 to about 230 AD wrote this, without ceasing for all our emperors we offer prayer.

We pray for life prolonged, for security to the empire, for protection for the imperial house, for brave armies, for a faithful senate, a virtuous people, the world at rest, whatever as man or Caesar our emperor would wish, the emperor is called by the Lord to his office. Now what an attitude, even in a time when the empire was hostile toward Christians. Now this is the spirit that Paul is after and the spirit that did reside in these leaders of the early centuries of the church and should reside in us as well. Paul says what Jesus taught, we are to respect the government and Paul adds because they are the ministers of God. Now we have to keep in mind that all authority held by anybody in government of any kind is delegated from the Lord, right?

That's the point. And it is important for us to remind our leaders of that. That they have a divine trust. That they are granted what they are granted because God has granted it to them. In a sense they rule under him. Turn in your Bible for a moment to Psalm 92 and there's a most interesting section in the Psalms.

It really runs from 92 to 99. And there's a recurring theme through these Psalms, 92 through 99. Testifying to the nations. Testifying to the world that God is the only true sovereign. That God is the one true king. And all other authority is simply delegated from him. For example, and we could look at a lot of verses, but just a few. In Psalm 92 verse 8, But thou Lord art most high forevermore.

93, a couple of verses at the beginning. The Lord reigns. He is clothed with majesty. The Lord is clothed with strength. Wherewith he hath girded himself.

The world also is established that it cannot be moved. Thy throne is established of old. Thou art from everlasting. Psalm 94, O Lord God to whom vengeance belongs. O God to whom vengeance belongs. Show thyself.

Lift up thyself. Thou judge of the earth. Psalm 94 again I think it's verse 10. He who chastises the nations shall he not correct.

He who teaches man knowledge shall he not know. And again God is always exalted as the sovereign. In the 95th Psalm verse 3, The Lord is a great God and a great king above all gods. In his hand are the deep places of the earth. The strength of the hills is his also. The sea is his and he made it.

His hands form the dry land. O come let us worship and bow down. Let us kneel before the Lord our maker. For he is our God and we are the people of his pasture and the sheep of his hand.

Psalm 96 follows the same theme beginning in verse 3. Declare his glory among the nations. His wonders among all peoples. For the Lord is great and greatly to be praised. He is to be feared above all gods.

For all the gods of the nations are idols but the Lord made the heavens. Honor and majesty are before him. Strength and beauty are in his sanctuary. Give unto the Lord O ye kindreds of the people. Give unto the Lord glory and strength. Give unto the Lord the glory.

Do his name. Bring an offering and come into his courts. O worship the Lord in the beauty of holiness. Fear before him all the earth. Say among the nations that the Lord reigneth. It's this current theme right here in this section of Psalms that affirms the sovereignty of God. Psalm 97 is the same. Verse 1, the Lord reigns.

Let the earth rejoice. Verse 5, the hills melt like wax at the presence of the Lord, at the presence of the Lord of the whole earth. He is the Lord of the whole earth. The heavens, verse 6, declare his righteousness and all the people see his glory. Psalm 98, it's the same thing again. Verse 2, the Lord is made known as salvation. His righteousness has he shown in the sight of the nations openly. Verse 6 follows the same thing. Verse 9 says he comes to judge the earth. And that's the essence of that whole section of the Psalms. To affirm to the world that God is the ultimate sovereign.

We can even back up from there. I just remembered I was reading this week the 83rd Psalm and it's basically the same thing. It affirms again that God is the sovereign. Keep not thou silence, O God. Hold not thy peace and be not still, O God.

For lo, thine enemies make a tumult. They that hate thee have lifted up the head. They have taken crafty counsel against thy people, consulted against thy hidden ones. They have said come and let us cut them off from being a nation that the name of Israel may be no more in remembrance.

For they have consulted together with one consent. They are confederate against thee. Here are all the nations lining up against Israel and God. The tabernacles of Edom and the Ishmaelites, Moab, the Hagarenes, Gebal, Ammon, Amalek, the Philistines, the Habits of Tyre. He goes on naming all of them. And then in verse 13, O my God, make them like a wheel, like the stubble before the wind.

Why? Let them be troubled, verse 17. Let them be ashamed and perish that men may know that thou whose name alone is the Lord art the most high over all the earth, you see.

It is God who is the ultimate sovereign. Are you reminded also when you think of that verse in Psalm 83 of the marvelous prophecy of Daniel where Daniel comes to Nebuchadnezzar in chapter 4 verse 32 and says you're going to be driven from men. Your dwelling is going to be with the beasts of the field.

You're going to eat grass like oxen. Seven times shall pass over you and you will know that the most high rules in the kingdom of men and gives it to whomsoever he will. You see Nebuchadnezzar thought he was invincible. He thought he got his own kingdom by his own power and wisdom and he was going to learn a lesson by being a raving maniac, living like an animal, his hair growing like a bird's feathers and his claws, his fingernails like eagle's claws. He would learn that God gives and takes the kingdom according to His will. It appears again in chapter 5 in verse 21, till he know that the most high God rules in the kingdom of men and appoints over it whomsoever he will. If a person is in a position of authority, it is by God having delegated that right to him. And it is a divine privilege and it is a divine occupation.

They need to know that. That's a heavy responsibility. This is Grace to You with John MacArthur. Thanks for being with us. John has titled our current study from Romans chapter 13, The Christian and Government. And friend, I want to highlight again the letter John read before the lesson. It was from a man named Kenan who said he wanted nothing to do with the Lord and found joy in his sin. But one day Kenan stumbled onto Grace to You and couldn't stop listening. God used the teaching of his word on Grace to You to transform this man's life. And that was made possible because people like you made verse-by-verse teaching available on the radio. Thank you for faithfully supporting John's Bible teaching.

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He's our Director of Development. That number again, 800-55-GRACE, or go to gty.org. And while you're online, remember you can download any of John's messages, including the one you heard today, free of charge in audio or transcript format. Now for John MacArthur, I'm Phil Johnson, encouraging you to be here tomorrow when John shows you the kind of leader God blesses, as John continues his study from Romans 13 titled The Christian and Government. Don't miss the next half hour of Unleashing God's Truth, one verse at a time, on Grace to You.