Partiality

God is impartial, and so should we be. Scripture condemns partiality towards both rich and poor, especially in judgment, emphasizing fairness and humility as essential Christian attitudes.

Commanded to pay taxes

Wherefore ye must needs be subject, not only for wrath, but also for conscience sake. For for this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing. Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour. (Romans 13:5-7)

Jesus approved of paying taxes

Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not? But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites? Shew me the tribute money. And they brought unto him a penny. And he saith unto them, Whose is this image and superscription? They say unto him, Cæsar’s. Then saith he unto them, Render therefore unto Cæsar the things which are Cæsar’s; and unto God the things that are God’s. (Matthew 22:17-21)
And when they were come, they say unto him, Master, we know that thou art true, and carest for no man: for thou regardest not the person of men, but teachest the way of God in truth: Is it lawful to give tribute to Cæsar, or not? Shall we give, or shall we not give? But he, knowing their hypocrisy, said unto them, Why tempt ye me? bring me a penny, that I may see it. And they brought it. And he saith unto them, Whose is this image and superscription? And they said unto him, Cæsar’s. And Jesus answering said unto them, Render to Cæsar the things that are Cæsar’s, and to God the things that are God’s. And they marvelled at him. (Mark 12:14-17)
Is it lawful for us to give tribute unto Cæsar, or no? But he perceived their craftiness, and said unto them, Why tempt ye me? Shew me a penny. Whose image and superscription hath it? They answered and said, Cæsar’s. And he said unto them, Render therefore unto Cæsar the things which be Cæsar’s, and unto God the things which be God’s. (Luke 20:22-25)

Examples of taxes paid

And Mesha king of Moab was a sheepmaster, and rendered unto the king of Israel an hundred thousand lambs, and an hundred thousand rams, with the wool. (2 Kings 3:4)
And Menahem exacted the money of Israel, even of all the mighty men of wealth, of each man fifty shekels of silver, to give to the king of Assyria. So the king of Assyria turned back, and stayed not there in the land. (2 Kings 15:20)
And Pharaoh-nechoh put him in bands at Riblah in the land of Hamath, that he might not reign in Jerusalem; and put the land to a tribute of an hundred talents of silver, and a talent of gold. And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaoh-nechoh. (2 Kings 23:33, 35)
Moreover I make a decree what ye shall do to the elders of these Jews for the building of this house of God: that of the king’s goods, even of the tribute beyond the river, forthwith expenses be given unto these men, that they be not hindered. (Ezra 6:8)

Special reward – taxes not required to be paid

And the men of Israel said, Have ye seen this man that is come up? surely to defy Israel is he come up: and it shall be, that the man who killeth him, the king will enrich him with great riches, and will give him his daughter, and make his father’s house free in Israel. (1 Samuel 17:25)

No taxes/tribute required of Levites

Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them. (Ezra 7:24)

Jesus paid temple tax to avoid offence

And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers? Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free. Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee. (Matthew 17:24-27)

Examples of tribute paid

And Solomon reigned over all kingdoms from the river unto the land of the Philistines, and unto the border of Egypt: they brought presents, and served Solomon all the days of his life. (1 Kings 4:21)
In the twelfth year of Ahaz king of Judah began Hoshea the son of Elah to reign in Samaria over Israel nine years. And he did that which was evil in the sight of the LORD, but not as the kings of Israel that were before him. Against him came up Shalmaneser king of Assyria; and Hoshea became his servant, and gave him presents. (2 Kings 17:1-3)
Therefore the LORD stablished the kingdom in his hand; and all Judah brought to Jehoshaphat presents; and he had riches and honour in abundance. (2 Chronicles 17:5)
And Jehoshaphat waxed great exceedingly; and he built in Judah castles, and cities of store. (2 Chronicles 17:12)
He fought also with the king of the Ammonites, and prevailed against them. And the children of Ammon gave him the same year an hundred talents of silver, and ten thousand measures of wheat, and ten thousand of barley. So much did the children of Ammon pay unto him, both the second year, and the third. (2 Chronicles 27:5)
And the king of Egypt put him down at Jerusalem, and condemned the land in an hundred talents of silver and a talent of gold. (2 Chronicles 36:3)
There have been mighty kings also over Jerusalem, which have ruled over all countries beyond the river; and toll, tribute, and custom, was paid unto them. (Ezra 4:20)

Threat of tribute not paid

Be it known now unto the king, that, if this city be builded, and the walls set up again, then will they not pay toll, tribute, and custom, and so thou shalt endamage the revenue of the kings. (Ezra 4:13)