We are here taught a lesson of justice and charity.

I.Of justice (Rom 13:7): Render therefore to all their dues, especially to magistrates, for this refers to what goes before; and likewise to all with whom we have to do. To be just is to give to all their due, to give every body his own. What we have we have as stewards; others have an interest in it, and must have their dues. "Render to God his due in the first place, to yourselves, to you families, your relations, to the commonwealth, to the church, to the poor, to those that you have dealings with in buying, selling, exchanging, etc. Render to all their dues; and that readily and cheerfully, not tarrying till you are by law compelled to it." He specifies, 1. Due taxes: Tribute to whom tribute is due, custom to whom custom. Most of the countries where the gospel was first preached were subject at this time to the Roman yoke, and were made provinces of the empire. He wrote this to the Romans, who, as they were rich, so they were drained by taxes and impositions, to the just and honest payment of which they are here pressed by the apostle. Some distinguish between tribute and custom, understanding by the former constant standing taxes, and by the latter those which were occasionally required, both which are to be faithfully and conscientiously paid as they become legally due. Our Lord was born when his mother went to be taxed; and he enjoined the payment of tribute to Caesar. Many, who in other things seem to be just, yet make no conscience of this, but pass it off with a false ill-favoured maxim, that it is no sin to cheat the king, directly contrary to Paul's rule, Tribute to whom tribute is due. 2. Due respect: Fear to whom fear, honour to whom honour. This sums up the duty which we owe not only to magistrates, but to all superiors, parents, masters, all that are over us in the Lord, according to the fifth commandment: Honour thy father and mother. Compare Lev 19:3, You shall fear every man his mother and his father; not with a fear of amazement, but a loving, reverent, respectful, obediential fear. Where there is not this respect in the heart to our superiors, no other duty will be paid aright. 3. Due payment of debts (Rom 13:8): "Owe no man any thing; that is, do not continue in any one's debt, while you are able to pay it, further than by, at least, the tacit consent of the person to whom you are indebted. Give every one his own. Do not spend that upon yourselves, which you owe to others." The wicked borroweth, and payeth not again, Psa 37:21. Many that are very sensible of the trouble think little of the sin of being in debt.

II.Of charity: Owe no man any thing; opheilete - you do owe no man any thing; so some read it: "Whatever you owe to any relation, or to any with whom you have to do, it is eminently summer up and included in this debt of love. But to love one another, this is a debt that must be always in the paying, and yet always owing." Love is a debt. The law of God and the interest of mankind make it so. It is not a thing which we are left at liberty about, but it is enjoined us, as the principle and summary of all duty owing one to another; for love is the fulfilling of the law; not perfectly, but it is a good step towards it. It is inclusive of all the duties of the second table, which he specifies, Rom 13:9, and these suppose the love of God. See Jo1 4:20. If the love be sincere, it is accepted as the fulfilling of the law. Surely we serve a good master, that has summed up all our duty in one word, and that a short word and a sweet word - love, the beauty and harmony of the universe. Loving and being loved is all the pleasure, joy, and happiness, of an intelligent being. God is love (Jo1 4:16), and love is his image upon the soul: where it is, the soul is well moulded, and the heart fitted for every good work. Now, to prove that love is the fulfilling of the law, he gives us, 1. An induction of particular precepts, Rom 13:9. He specifies the last five of the ten commandments, which he observes to be all summed up in this royal law, Thou shalt love thy neighbour as thyself - with an as of quality, not of equality - "with the same sincerity that thou lovest thyself, though not in the same measure and degree." He that loves his neighbour as himself will be desirous of the welfare of his neighbour's body, goods, and good name, as of his own. On this is built that golden rule of doing as we would be done by. Were there no restraints of human laws in these things, no punishments incurred (which the malignity of human nature hath made necessary), the law of love would of itself be effectual to prevent all such wrongs and injuries, and to keep peace and good order among us. In the enumeration of these commandments, the apostle puts the seventh before the sixth, and mentions this first, Thou shalt not commit adultery; for though this commonly goes under the name of love (pity it is that so good a word should be so abused) yet it is really as great a violation of it as killing and stealing is, which shows that true brotherly love is love to the souls of our brethren in the first place. He that tempts others to sin, and defiles their minds and consciences, though he may pretend the most passionate love (Pro 7:15, Pro 7:18), does really hate them, just as the devil does, who wars against the soul. 2. A general rule concerning the nature of brotherly love: Love worketh no ill (Rom 13:10) - he that walks in love, that is actuated and governed by a principle of love, worketh no ill; he neither practises nor contrives any ill to his neighbour, to any one that he has any thing to do with: ouk ergazetai. The projecting of evil is in effect the performing of it. Hence devising iniquity is called working evil upon the bed, Mic 2:1. Love intends and designs no ill to any body, is utterly against the doing of that which may turn to the prejudice, offence, or grief of any. It worketh no ill; that is, it prohibits the working of any ill: more is implied than is expressed; it not only worketh no ill, but it worketh all the good that may be, deviseth liberal things. For it is a sin not only to devise evil against thy neighbour, but to withhold good from those to whom it is due; both are forbidden together, Pro 3:27-29. This proves that love is the fulfilling of the law, answers all the end of it; for what else is that but to restrain us from evil-doing, and to constrain us to well-doing? Love is a living active principle of obedience to the whole law. The whole law is written in the heart, if the law of love be there.

Render therefore to all their dues - This is an extensive command. Be rigidly just; withhold neither from the king nor his ministers, nor his officers of justice and revenue, nor from even the lowest of the community, what the laws of God and your country require you to pay.

Tribute to whom tribute - Φορον· This word probably means such taxes as were levied on persons and estates.

Custom to whom custom - Τελος· This word probably means such duties as were laid upon goods, merchandise, etc., on imports and exports; what we commonly call custom. Kypke on this place has quoted some good authorities for the above distinction and signification. Both the words occur in the following quotation from Strabo: Αναγκη γαρ μειουσθαι τα τελη, φορων επιβαλλομενων· It is necessary to lessen the Customs, if Taxes be imposed. Strabo, lib. ii., page 307. See several other examples in Kypke.

Fear to whom fear - It is likely that the word φοβον, which we translate fear, signifies that reverence which produces obedience. Treat all official characters with respect, and be obedient to your superiors.

Honour to whom honor - The word τιμην may here mean that outward respect which the principle reverence, from which it springs, will generally produce. Never behave rudely to any person; but behave respectfully to men in office: if you cannot even respect the man - for an important office may be filled by an unworthy person - respect the office, and the man on account of his office. If a man habituate himself to disrespect official characters, he will soon find himself disposed to pay little respect or obedience to the laws themselves.

Render therefore to all their dues,.... To all princes, magistrates, and officers, that are placed over us, from the supreme governor to the lowest officer under him, should we render as a due debt, and not as a mere gift, whatever belongs to them, or is proper for them for the due discharge of their office, to encourage in it, and support the dignity of it, whether external or internal:

tribute to whom tribute is due, custom to whom custom. These two words include all sorts of levies, taxes, subsidies, &c. and the former may particularly design what is laid on men's persons and estates, as poll money, land tax, &c. and the latter, what arises from the exportation and importation of goods, to and from foreign parts:

fear to whom fear; not of punishment; for a good subject has no reason to fear the civil magistrate in this sense, only the man that does evil, the malefactor; as for the good neighbour, citizen, and subject, he loves the magistrate the more, the more diligent he is in putting the laws in execution against wicked men; but this is to be understood of a fear of offending, and especially of a reverence bore in the mind, and expressed by outward actions, and such as has going with it a cheerful obedience to all lawful commands:

honour to whom honour; there is an honour due to all men, according to their respective rank and station, and the relation they stand in to each other; so servants are to honour their masters, children their parents, wives their husbands, and subjects their princes; all inferior magistrates are to be honoured in their place, and more especially the king as supreme, in thought, word, and gesture; see Pe1 2:17.

Render therefore to all their dues--From magistrates the apostle now comes to other officials, and from them to men related to us by whatever tie.

tribute--land tax.

custom--mercantile tax.

fear--reverence for superiors.

honour--the respect due to persons of distinction.