Romans 13:7 list four things that we owe civil authorities: taxes, revenue, respect, and honour.
Some have argued that Romans 13:7 is intended to echo Jesus’ words in Mark 12:17: Render to Caesar the things that are Caesar’s [and give to God the things that are God’s].
In fact, Cranfield1 thinks it quite likely that the words, respect to whom respect is owed
apply successively to the awe of God and respect for the government. One argument in favour could then be that Romans 13:3–4 tells us that we do not have to fear the government. Both in Romans 13:3–4 as well as in Romans 13:7 the verb used is phobeisthai (to fear). In that case respect for governments must be coupled with the fear or the awe of God. However, it is implausible that in this list of four elements—1. taxes to whom taxes are owed, 2. revenue to whom revenue is owed, 3. respect to whom respect is owed, and 4. honour to whom honour is owed—the third element would somehow suddenly apply to God, while the others apply to human beings. Grammatically, this would also only be possible only if the verb fear
(phobeisthai) applied exclusively to God. This is not the case, however, and this verb can also be used both negatively and positively. Indeed, in Romans 13:3–4it is used negatively (in the sense of being afraid of the government), whereas in Romans 13:7 it is used positively (in the sense of being in awe of and having respect for the government). In addition to (indirect) taxation, Paul also mentions (direct) revenue, and in addition to fear
he also mentions respect.
Should there be any difference between the two terms, the apostle may perhaps be referring to the distinct situation where a governing authority that has the power to wield the sword and one that does not (e.g., a ruler versus a tax collector.)2
7 Rendez à tous ce qui leur est dû: l'impôt à qui vous devez l'impôt, le tribut à qui vous devez le tribut, la crainte à qui vous devez la crainte, l'honneur à qui vous devez l'honneur.