1: God wants people to submit to the higher powers. The ‘higher powers’ refers to human government. Although God is the almighty, the key here is authority. No authority can come from anyone but God. God has ordained human government. In other words, human governments have authority because God gave it to them. Legitimate governments may only rule by appealing to this God-given authority. Illegitimate governments, though not recognizing his supreme authority, get their authority from their might, which is totally in his hand.
2: To resist the authority that God has ordained is disobedience. There are consequences to disobedience.
3: Rulers here refers to those who oversee the laws of the land. Good law and order has never hampered good works. If you want to live free from fear of breaking the law, keep the law. Those who do good will be praised by the lawmakers.
4: God uses rulers for the benefit of the individual. The sword here refers to the judicial ability of the ruler. Execution is possible. The Romans used swords to carry out executions. God has given human governments the authority to carry out the law as an expression of his wrath. This includes capital punishment against evildoers.
5: These are good reasons to obey human authorities. Christians, as keepers of the law, should have no cause to be the recipients of wrath on the part of human governments. Conscience also is a good motive. It is good sense to have a government for the safety and well-being of all.
6: Therefore, tribute, or tax, is to be paid for the sake of conscience. It is similar to the pay of a minister of the gospel. Lawmakers must have a living. They work constantly for the welfare of all.
7: Tribute and custom refer to all taxes, customs, levies, etc. that might be charged. The word ‘render’ here is helpful. Not just paying these things, but giving them, with the protection and order that they afford in mind. Fear and honor are the reverence due to officials. Christians, though free to think and speak, are not free to speak rudely to God’s ministers.
8: Any kind of debt, whether to the government or otherwise, should be paid on time and in full. The only debt to have is to love others. This means simply that the need to love others continues. One can never love another enough. This love for others fulfills the law.
9: All of these commandments, and any other good and sensible law, may be summarized by the need to love one’s fellow man.
10: Thus, love for others and law and order are in complete agreement with each other.
11: While loving others, Christians are to be mindful of the time. Every day brings closer the return of Christ. The salvation of the saints from this world of woe comes closer every passing hour. It is more than time to do what must be done to live for the benefit of the souls of lost men the world over.
12: The apostles all were under the impression that the Lord would be returning soon. And, they were not mistaken. He will return soon. Some will find it too soon and not be ready. Thus Christians are to work good works, not evil.
13: Here is described the actions of dishonest men who break all sorts of the laws of men very easily.
14: Christians are to wear Jesus like a garment. He must be what others see. The flesh must not be given the chance to do as it wills.