(2) For conscience’s sake (vv. 5-7). We move a bit higher in our motivation now. Any citizen can obey the law because of fear of punishment, but a Christian ought to obey because of conscience. Of course, if the government interferes with conscience, then the Christian must obey God rather than men (Acts 5:29). But when the law is right, the Christian must obey it if he is to maintain a good conscience (1 Tim. 1:5, 19; 3:9; 4:2; Acts 24:16).

The United States Government maintains a “Conscience Fund” for people who want to pay their debts to the government and yet remain anonymous. Some city governments have a similar fund. I read about a city that had investigated some tax frauds and announced that several citizens were going to be indicted. They did not release the names of the culprits. That week, a number of people visited the City Hall to “straighten out their taxes”–and many of them were not on the indictment list. When conscience begins to work, we cannot live with ourselves until we have made things right.

Romans 13:7 commands us to pay what we owe: taxes, revenue, respect, honor. If we do not pay our taxes, we show disrespect to the law, the officials, and the Lord. And this cannot but affect the conscience of the believer. We may not agree with all that is done with the money we pay in taxes, but we dare not violate our conscience by refusing to pay.