“Render to Caesar the things that are Caesar’s, and to God the things that are God’s.”
—Jesus of Nazareth, Mark 12:17
As tax season is upon us again, it behooves us think about the nature of the world in which we live. Every human being lives under dual governments. Immediately, we live under the governing hand of God, which guides and provides for all creatures at every time and in every place (Acts 17:24-28, Col. 1:16-18, Prov. 16:4). This is invisible, eternal, omnipresent, perfect governance. Secondarily, there is human government. All humans live under some form of human authority, even those who are autonomous (since autonomous simply means ‘a law to themselves’).
There are two key points for us to remember at tax season. First, we must remember that the Lord has established all human governments (Rom. 13:1-2), and therefore expects us to gladly heed them. This includes giving custom, honor, and even fear to whom they are due, and paying taxes (Rom. 13:6-7). Those who disregard human government are essentially disregarding God—which is no slight thing (cf. Rom. 13:2)! In many ways, we should live simply and righteously before our human governors (cf. also 1 Pet. 2:13-17). This is relatively straightforward and easy to accomplish.
Second, we must remember that the Lord is the ultimate Governor of this universe. As our King, Lord, and Governor, He has rights and dues that are owed Him no less than human governments do. While we dutifully pay our taxes each year on April 15 (or thereabouts), how often do we consider the ‘taxes’ that we owe God? Jesus statement in Mark demonstrates that just as Caesar has his dues, likewise God has His dues. We can pay our dues to ‘Caesar’ in the coin of the land, but God deserves and demands much more. In fact, He is worthy of nothing less than our entire selves (Mark 12:30)!
So this year as you render to Caesar what is Caesar’s, make sure that you are also rendering to God what is God’s. He is worthy! In reality, though we fall short of giving God what He deserves, He has perfectly provided for our shortfall by giving His Son in our place. The audit was conducted and we were clearly seen to be lawbreakers, yet God graciously gave His Son for His elect to save them. Praise Him! This gracious provision should only compel us out of love to give Him more and more what is due Him (John 15:13-16).
--Dean of Admissions
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