Our duties towards civil government outlined in Romans 13:1–7 entails putting the theme of this section of the letter into practice: Do not be conformed to this world, but be transformed by the renewal of your mind, that by testing you may discern what is the will of God, what is good and acceptable and perfect
(Romans 12:2). Paul then proceeds to describe the appropriate attitude towards those who occupy higher positions in somewhat greater detail in Romans 13:1–5. It is important to remember here that this does not constitute a new topic, but it does intensify the application of the principle that had been outlined in the preceding section. The fact that the apostle is here still addressing the general demand to love, albeit in the context of society as a whole, becomes evident in Romans 13:8–10 Paul turns back seamlessly to the more general theme in which the attitude toward rulers fits also: Owe no one anything except to love each other, for the one who loves another has fulfilled the law. For the commandments, You shall not commit adultery. You shall not murder. You shall not steal. You shall not covet, and any other commandment, are summed up in this word: ‘You shall love your neighbor as yourself.
Love does no wrong to a neighbor; therefore love is the fulfilling of the law” (Romans 13:8–10). Those who work for the government are our neighbours too. Romans 13:8 therefore seamlessly connects to Romans 13:7 (Pay to all what is owed to them
; Owe no one anything
), once again highlighting that it would be a mistake to treat Romans 13:1–7 as an independent section about the state.
1
7 Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed.