“FOR AMERICANS, THIS WEEK AHEAD IS ONE OF THE MOST DREADED OF ALL -- FOR THE ‘TAX MAN’ COMETH TO COLLECT HIS DUE -- AND MILLIONS OF AMERICANS RESENT IT AND DO EVERYTHING POSSIBLE TO AVOID PAYING THEIR TAXES!”

 I’m Dennis Finnan, host and speaker on the World the Word & You! Broadcast and in a moment we’ll talk about the Christian and taxes…

…Now for Americans, the week ahead may prove too many to be the most dreaded week of all the year! The reason is we Americans face the "tax man," for on April 15^th, every working citizen is obligated to have filled out an income tax form and paid their government whatever taxes are due on their earnings for the past year.

Of course, all world citizens pay taxes in some form or another. So this subject is not new to anyone listening around the world. But, what may be new to some is the depth of responsibility a Christian has towards paying taxes, regardless of what nation he or she lives in. Well, that's going to be my topic for you today. We will look into the Bible and see what God's Word has to say, and specifically what the New Testament teaches for every believer in Christ concerning our obligation to support and obey human governments. But first, let's listen to this moment of music….

… Do you know in America , where there are multitude millions of people who profess to be "good" Christians, among them are a growing number who teach riot and rebellion in the name of Christ, when it comes to "paying" taxes? These rebellious folks would have us believe that the Christian thing to do is “disobey” law, rebel against authorities, and permit every man to do that which is "right" in his own eyes when it comes to funding the government of the nation in which they reside. However, in America , when April 15^th rolls around, for the most part, every responsible American citizen should be willing, to do their part in supporting the government of their nation through the civic responsibility of -- paying taxes.

Now on this subject I want to talk today, and to do it, I'm going to share with you some "eye-opening" truths from God's Word that will help many of you to do it joyously and with purpose from God. But, before we get down to taxes.. Let's pause one more time for this more light hearted moment of music…

… It's time for a confession. I'm at a stage in life now where my wife and I have seen all our children leave the "nest" of home and strike off on their own as adults. This has caused a number of problems, the least being my relationship to my government. You see, having five children at home for almost 32 years, and through the years earning a small enough salary ¾ well, I simply haven't had to pay any taxes for over twenty years! However, with my dependent child-tax deductions gone, and salary levels raised comparable to the average citizen, I have had the experience again of paying taxes! Confessedly, it has not been easy, for in all honesty I resented it when it first came.

Well nonetheless, God has been very good to me in the sense of helping me to practically understand why paying taxes is biblical and necessary for my government, and my God! And, as a result, I want to share with you the understanding I came to some years ago.

So let's look into the Bible and see what it has to say about those who know and love God, and  "paying taxes." To do this, we go to the Word of God in the New Testament where we read in,

Rom 13:6-7 (NIV)  “This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing. 7 Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.”

Indeed, regardless of which country you live in no one "enjoys" paying taxes! Yet, taxes are an inevitable part of everyday life for us all. In America these days, a growing majority of citizens have through the last decade of the past century done everything to evade the payment of taxes.

Former IRS Commissioner Charles Rossotti stated before a Senate hearing in (2002) that he estimated in a given year, the IRS assesses almost $30 billion of taxes that it will never collect… But it is tiny compared with the entire "tax gap"— the IRS estimated that $232 billion in taxes were due [in any given year,] but never collected.” [i]

Why have Christians and non-Christians gone to such extremes to commit what is a federal crime in the U.S. by evading their taxes that are due? The answer lies in what I believe is a misunderstanding of the role of government in their lives.

Now agreeably, there is no government on the face of the earth that is a "perfect one,” where we can all agree with, in policy and practice. Yes, many taxes levied against the citizenry are not always just, nor the funds collected, justly spent. Yet, the Bible still tells us,

Rom 13:1-2 (NLT)  “Obey the government, for God is the one who put it there. All governments have been placed in power by God. 2 So those who refuse to obey the laws of the land are refusing to obey God, and punishment will follow…"

Now for the Christian this is NOT an option, but a command! It is God's Word written to believers in the first century who were under the oppressive ROMAN government of that day. Now any history buff can tell you, the Roman government was perhaps one of the most corrupt, abusive, and unjust that has ever ruled the world! It was pagan, despotic and merciless. If ever there was a governing system that didn't deserve to collect taxes, it was Rome ! Yet, in the midst of that corrupt pagan society, the apostle Paul speaking by divine revelation says – “PAY YOUR TAXES!”

Now today in 2005, we have some professing Christians, in America , that teach rebellion and riot when it comes to "obeying" our government, especially paying taxes. But, no one can claim to be an obedient, loving follower of Christ, and refuse to pay their taxes due! So to help us all understand the importance and purpose behind it, let explore the Bible and see what it has to say about taxes from the Old Testament to the New.

First of all in studying the Bible, I discovered that the first mention of taxes occurred many thousands of years ago in the land of Egypt when Joseph was ruling. We read in,

Gen 41:36 (NIV)  “This food should be held in reserve for the country, to be used during the seven years of famine that will come upon Egypt , so that the country may not be ruined by the famine.””

Gen 41:48-49 (NIV)  “Joseph collected all the food produced in those seven years of abundance in Egypt and stored it in the cities. In each city he put the food grown in the fields surrounding it. 49 Joseph stored up huge quantities of grain, like the sand of the sea; it was so much that he stopped keeping records because it was beyond measure.”

Many know the story of Joseph who rose to be the second ruler of Egypt , because God revealed to Him a coming seven year famine. Yes, God told Joseph to "collect" a tax if you will, of all the farm earnings of the people. This amounted to 20%. The government of Egypt levied that amount for seven years to "protect and provide" for the people when the years of famine arrived. As a result, the nation and others survived this deadly loss.

Later on we discover God again, led His people to see the value of "national" taxation, when Moses by God's directive, set up what we commonly call the "TITHE," today. We read in,

Lev 27:30 (NIV)  “”’A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD.”

When the theocratic nation of Israel was established after the exodus from Egypt , God set up a very complex system of taxation surrounding collections of a tenth of all the people had gained from the land. In short, there were four to six particular taxes extracted from the people by God's command. The first tax was… 

(1)   a tithe of everything (Lev. 27:30) -- earned or gained in the year. This tithe was earmarked for the support of the PRIESTLY TRIBE OF LEVI. The Levites served as the nation's religious rulers but also their CIVIL RULERS, as the government was a theocratic government. So, this annual tithe of 10% of everything the people earned went exclusively to this purpose (Num. 18:21 -24). But this was not all there was as far as taxation. There was a second tithe required…

(2)   ANNUAL FESTIVAL TITHE (Deu. 12:10 -19)  -- This was used to support the tabernacle workers, and later the temple. The cost of running and maintaining the place of worship, fellowship, and festival was extracted from the people every year in addition to the Levite tithe. Was this all there is? Again, not at all! You see, there was a third tax in the form of a …

(3)   WELFARE TITHE (Deu. 14:29 ) --  Every three years a third taxation of another 10% was taken to fund the “welfare needs” in Israel .

Deu 14:29 (NIV)  “… the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God may bless you in all the work of your hands.”

Now if you are a good math student this may come as a shock to you! Often in Christian circles we hear talk about TITHING to the church, because we are commanded to give 10% of our earnings there. However, if anyone ever mentions tithing, please remember, it is not 10%! If you add up all the taxation in Israel , that then is what “tithing” in Old Testament times was.  Note, it came to almost 24% of a person’s incomes.

But this is not where it ended; you see in addition to these three major taxes, there were six minor taxes levied against the Israelite citizen too, and all nine of these were to fund and support the "government" God decreed was to rule Israel.  So remember, since God is the "same yesterday, today and forever," what He commanded of the Old Testament saints He surely commands of us today, where applicable.

Now in Israel after the 24% was paid out of their annual income ¾ then God called His people to "free-will" giving to support the ongoing and growing work of the faith they followed. Every Israelite was expected to give to the 24% taxation God established for operating the secular and religious systems of governing, then following that, they were to be generous in giving to the advancing work of the Lord’s kingdom!

Friend, God's plan has really NEVER ceased or changed. What has changed is the forms of government ruling us today. We no longer have a “theocratic” government. We all have secular governments, some good and other oppressive and some downright evil, but ALL governments we are told are ordained by God! Therefore as Christians, and believers we are to,

Rom 13:1-2 (NLT)  “Obey the government, for God is the one who put it there. All governments have been placed in power by God. 2 So those who refuse to obey the laws of the land are refusing to obey God, and punishment will follow.”

What this means is that we are to be like the Israelites of old, and that is "fund" and "support" the governing secular authorities. Why? The Bible answers,

Rom 13:3-5 (NLT)  “For the authorities…are sent by God to help you. But if you are doing something wrong, of course you should be afraid, for you will be punished. The authorities are established by God for that very purpose, to punish those who do wrong. 5 So you must obey the government for two reasons: to keep from being punished and to keep a clear conscience.”

You see, God has ordained that all humanity be under some form of national human government. The first order of government is to (1) protect and establish societal ORDER! God wants no anarchy, where everyone does as he pleases. With our sinful nature, we would be living like America did in the early days of the West. The law of the land was decided by who was the strongest. Governments, regardless of whether they are pagan or not, should first provide decency and order for its citizens. Why even the despotic pagan government of Rome in the 1^st century kept the world at peace! But there is more. We further read in the Bible,

Rom 13:4-7 (NIV)  “For he [governing officials]  is God’s servant to do you good. But if you do wrong, be afraid, for he does not bear the sword for nothing. He is God’s servant, an agent 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 because 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 everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.”

Notice, "give everyone what you owe him." God says all citizens of every nation, "OWE" their governing authorities a measure of their incomes to provide the services we use for our good. Yes, think about it -- the armed forces and police are here to protect us from invading enemies, and provide law and order for safe living. Cities and states provide sanitation, build roads, give us the beauty of parks, and recreational areas. The government even provides considerable welfare for the needy and elderly. These are legitimate governing benefits we all enjoy, and it cost money to perform them. So, God demands every Christian and citizen to PAY THEIR TAXES which provides for it.

Now we may not like it, and we may consider some taxes unfair or abusive. But none the less God gives every Christian "no choice," ¾ PAY YOUR TAXES, if you wish to be in God's good grace! Many years ago Chief Justice Howard Taft made a remarkable statement. He said, "It is the duty of every American citizen to AVOID payment of all taxes, and to EVADE the payment of none!" That is common sense and biblical. Every government has rules and regulation concerning what is taxable and what is not. Every Christian must pay ALL taxes legitimately due, but he or she is also obligated to not pay foolishly what is not required.

During the time of Christ, our Lord was confronted with the question of whether he and his disciple should pay taxes.  The Pharisees tried to trap Jesus by asking this question since many taxes of Caesar were unjust, and cruel. We read of this in the Bible,

Mat 22:18-21 (NIV)  “But Jesus, knowing their evil intent, said, “You hypocrites, why are you trying to trap me? 19 Show me the coin used for paying the tax.” They brought him a denarius, 20 and he asked them, “Whose portrait is this? And whose inscription?” 21 “Caesar’s,” they replied. Then he said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.””

What Jesus told them is that just as every citizen of our earthly kingdoms must pay their taxes, there is an equal obligation to support and care for the spiritual organizations that represent God to man. Therefore the biblical principle is this.

(1) ALL OF US ARE OBLIGATED TO PAY OUR GOVERNMENT TAXES DUE. We have no choice it is the law of the land and the law of God. Amazingly in the Old Testament from Joseph in Egypt 's day of 20% taxation, to the nation of Israel 's day of 24% taxation through the tithing process ¾ the American government has followed suit. Most Americans pay taxes averaging 15-28% for all the services received. But in Israel , after this taxation was fulfilled, came the joy of funding the WORK OF THE LORD.

Today for the Christian our "tithing" is our governmental taxation commanded, but our giving to the Lord is as the Israelites ¾ to be by “FREE WILL,” and as such must never be compulsory, mandated, or extracted in any way. Giving to God is to be voluntary and free-will alone! Which means?

(2) ALL CHRISTIANS ARE OBLIGATED, OUT OF LOVE, TO GENEROUSLY SUPPORT THE CHURCH AND ITS KINGDOM WORK . We read in the Bible,

1 Cor 16:2 (NLT)  “On every Lord’s Day, each of you should put aside some amount of money in relation to what you have earned and save it for this offering. Don’t wait until I get there and then try to collect it all at once.”

2 Cor 9:7 (NLT)  “You must each make up your own mind as to how much you should give. Don’t give reluctantly or in response to pressure. For God loves the person who gives cheerfully.”

I challenge any church leader to show me in the Bible, where God commands today's Christian to give a tenth of his income to the local church! Indeed, the tithe was the principle used to support the various services of the theocratic government and can be used if desired to give God's people a standard to begin, but for the believer in Christ ¾ ALL giving to the Lord's work through the local church or para-church ministries is to be FREE-WILL giving only! But as Jesus said,

Mat 22:21 (NIV)  “…, “Give to Caesar what is Caesar’s, and to God what is God’s.”

As April 15^th rolls around, I trust all of us will do our duty to God and our nation by being sure we have paid in full ALL legitimate taxes levied upon us. It matters not if the government is secular, pagan, abusive, or evil ¾ so was Rome, but Jesus gave what was due Caesar, even though the taxes were used to fund and support pagan temples and other false religious institutions in Rome!

In the days of Paul the apostle, later on, God the Spirit encouraged him to write the same ¾ PAY YOUR TAXES! It is only when we do, can we rightly claim to love God, and be His faithful servants.

Now, I realize it's hard to give your hard earned money away, often to those who may squander it. But depending upon your nation, many of us do have a controlling say in governing affairs, and we Christians must not be politically silent. Using tax money to fund the giant welfare system with its abuses is wrong. Using taxation to fund the abortion industry, and the pagan godless arts, and even using it to abuse the Christian faith is wrong and evil, as the Benny Hinn scandal of the day!

But God gives no Christian the right to rebel, or refuse to pay his taxes. God is in control and He will hold every government official and nation responsible to Him for any abuses and evil. Remember The Bible warns,

Psa 9:17 (NIV)  “The wicked return to the grave, all the nations that forget God.”

Rome degenerated in its latter days to become a giant welfare state! There were only a few workers, who literally supported  the majority who didn't work at all. As a result, Rome fell, under a judgment from God. So has every other nation that has refused to follow God's Word  and ways for managing the society it is given. Look at Nazism, Fascism, and Communism. They have all fallen by God's hand of judgment, on account of the wicked evil sins of governmental abuse. Friends, we would do well to carefully seek to manage our own governments where possible, to keep them as biblical as possible.

But for now at this tax season, we Christians must face up to our obligation as citizen's of the earthly kingdoms we live in, but more the HEAVENLY kingdom of God which commands us to pay our taxes.

Perhaps the greatest obligation for all is not to pay taxes to Caesar, but to render unto God, what is God's! The one thing we all owe God is our hearts and lives. Yes, our Creator who made us, redeemed us, and loved us so much that He died on the cross for all our sins ¾ and He calls every one of us to return to Him by confession of sin and faith in God the Son’s Person and work. Listen now to your greatest obligation of all!

Acts 17:30-31 (NIV)  “In the past God overlooked such ignorance, but now he commands all people everywhere to repent. 31 For he has set a day when he will judge the world with justice by the man he has appointed. He has given proof of this to all men by raising him from the dead.””

Say, have you personally taken Jesus as your Savior and Lord? Have you crowned Him Lord of all? If not, the day is coming when you will owe your due to God, and you will have nothing to pay it with except your life. God now is granting amnesty to all who owe Him for their sins. Turn to Christ, accept the Lord Jesus and enter into forgiveness of all debts, which God Himself has paid. This is perhaps the greatest message of the tax season. God is granting amnesty to all who will freely come to Him. Make it so friend, for Jesus sake, Amen.

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[i] Tax Evasion, IRS Priorities, and the EITC - Statement of Leonard E. Burman before the United States House of Representatives Committee on the Budget; On Waste, Fraud, and Abuse In Federal Mandatory Programs.  Author(s): Leonard E. Burman; Published: July 09, 2003 ; Citation URL: http://www.urban.org/url.cfm?ID=900641