罗马书从12章开始，保罗提出了许多实用且平衡的教导，帮助我们在基督里过新的生活。我们的身体要成为「活祭」，我们的心要「更新而变化」，这是过新生活的秘诀，使我们察验「上帝善良、纯全、可喜悦的旨意」（12:1-2）。

在保罗的时代，许多犹太人有「反罗马政府」情节，但保罗在13章要他们「心意更新而变化」，看见作官的人也是「上帝的用人」、「上帝的仆役」。当时罗马城里的犹太人鼓吹反对纳税给政府，但保罗教导他们「当得税的，给他上税」，并且从这里引申出一个待人处事的重要原则「凡事都不可亏欠人」──包括缴给政府的税金。

守法与纳税是人民的责任，政府的责任则是「使作恶的惧怕」。当一个国家的人民都诚实守法与纳税，这个国家必然兴盛，政府也才有能力去赏善罚恶、照顾弱势。

对一般人而言，守法纳税是因「惧怕政府」，政府也会利用惧怕当手段，惩罚那些不守法纳税的人。但对基督徒而言，守法纳税的理由不该是惧怕，而是「爱」，「因为爱人的就完全了律法」。

天国的福音所要求的比我们以为的更全面、更深入。既然「凡事都不可亏欠人」，那么，因「惧怕」而不亏欠，或是因「爱」而不亏欠，你选择哪一样？

简体圣经 | https://www.bible.com/bible/140/ROM.13.RCUVSS

繁体圣经 | https://www.bible.com/bible/139/ROM.13.RCUV

From chapter 12 of the Book of Romans, Paul presents many practical and balanced teachings that help us live a new life in Christ. Our bodies are to become a "living sacrifice," and our minds are to be "transformed and renewed." This is the secret to living a new life and discerning "the good, pleasing, and perfect will of God" (12:1-2).

In Paul's time, many Jews had anti-Roman sentiments, but in chapter 13, Paul urges them to have their minds transformed and see that those in positions of authority are "God's servants" and "ministers of God." The Jewish people in Rome at that time were advocating against paying taxes to the government, but Paul teaches them to " taxes to whom taxes are owed," and from this, he derives the important principle of treating others well and not owing anyone anything, including the taxes owed to the government.

It is the responsibility of the people to obey the law and pay taxes, and it is the responsibility of the government to "bear the sword" against those who do evil. When a country has people who obey the law and pay taxes honestly, the country will prosper, and the government will have the ability to reward good behaviour and punish bad behaviour and take care of the vulnerable.

For most people, obeying the law and paying taxes is motivated by fear of the government, and the government will use fear as a means to punish those who don't obey the law or pay taxes. However, for Christians, the motivation for obeying the law and paying taxes should not be fear, but rather love, because " love is the fulfilling of the law."

The Gospel of the Kingdom demands more of us than we might think. Since "owe no one anything" is a principle, then would you choose not to owe because of fear, or would you choose not to owe because of love?

Reading the Bible | https://www.bible.com/bible/59/ROM.13.ESV