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PartialityCommanded to pay taxes
Therefore you must be subject, not only because of wrath but also for conscience' sake. For this is why you also pay taxes, for the authorities are ministers of God, attending continually to this very thing. Render therefore to all their due: taxes to whom taxes are due, customs to whom customs are due, fear to whom fear is due, honor to whom honor is due. (Romans 13:5-7)
Jesus approved of paying taxes
Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?” But Jesus [a]perceived their wickedness, and said, “Why do you test Me, you hypocrites? 19 Show Me the tax money.” So they brought Him a denarius. And He said to them, “Whose image and inscription is this?” They said to Him, “Caesar’s.” And He said to them, “Render[b] therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” (Matthew 22:17-21)
When they had come, they said to Him, “Teacher, we know that You are true, and [a]care about no one; for You do not [b]regard the person of men, but teach the way of God in truth. Is it lawful to pay taxes to Caesar, or not? Shall we pay, or shall we not pay?” But He, knowing their hypocrisy, said to them, “Why do you test Me? Bring Me a denarius that I may see it.” So they brought it. And He said to them, “Whose image and inscription is this?” They said to Him, “Caesar’s.” And Jesus answered and said to them, [c]“Render to Caesar the things that are Caesar’s, and to God the things that are God’s.” And they marveled at Him. (Mark 12:14-17)
Is it lawful for us to pay taxes to Caesar or not?” But He perceived their craftiness, and said to them, [a]“Why do you test Me? 24 Show Me a denarius. Whose image and inscription does it have?” They answered and said, “Caesar’s.” And He said to them, “Render[b] therefore to Caesar the things that are Caesar’s, and to God the things that are 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 Necho put him in bands at Riblah in the land of Hamath, that he might not reign in Jerusalem; and put a tribute upon the land 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, that every one might give his portion: according to his taxation he exacted the silver and the gold of the people of the land, to give it unto Pharaoh Necho. (2 Kings 23:33, 35)
Moreover I make a decree concerning all them that have the charge of this work, that they take of the king’s goods, even of the tribute beyond the river, and give it speedily unto these men, that the work be not hindered. (Ezra 6:8)
Special reward – taxes not required to be paid
And the men of Israel said, “Have you seen this man who has come up? Surely he has come up to defy Israel; and it shall be that the man who kills him the king will enrich 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 as touching any of the priests and Levites, singers, porters, Nethinim, or ministers of this house of God, it shall not be lawful to impose upon them toll, or tribute, or customs. (Ezra 7:24)
Jesus paid temple tax to avoid offence
When they had come to Capernaum, those who collected the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?” He said, “Yes, He does.” And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?” Peter said to Him, “From strangers.” Jesus said to him, “Therefore the sons are free. Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money. Take that and give it to them for My tax and yours.” (Matthew 17:24-27)
Examples of tribute paid
So Solomon reigned over all kingdoms from the River to the land of the Philistines, as far as the border of Egypt. They brought tribute 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)
Also the Lord established the kingdom in his hand; and all Judah brought to Jehoshaphat presents, and silver, and gold, and garments, and armour, and horses. (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 measures of barley. So much did the children of Ammon bring unto him, both the second year, and the third year. (2 Chronicles 27:5)
And the king of Egypt put him down at Jerusalem, and fined the land an hundred talents of silver and a talent of gold. (2 Chronicles 36:3)
There were also of old time kings which have reigned over Jerusalem, who have had dominion 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)