GOVERNMENT AND TAXES

For the last few months many have been thinking about taxes.

In the news there is an on-going discussion as to whether or not a tax cut would be helpful.

If there is a cut in taxes, people are arguing over how much it should be.

WE MAY KNOW SOME OF THE THINGS THAT SCRIPTURE SAYS ABOUT TAXES BUT THERE IS LIKELY SOME INFORMATION WE DO NOT KNOW. THE PURPOSE OF TONIGHT’S LESSON IS TO ENLIGHTEN US ABOUT THE BIBLE AND TAXATION.

A. I want to begin with a little history from the Roman Empire.

B. It may be helpful to understand what taxation was like for Christians in the first century.

C. During the lives of Paul, Peter, and others Rome’s control was massive and dominating.

D. Part of this nation’s was based upon the tax money it had collected.

I). Every five years Rome put up the job tax collector for auction.

II). The highest bidder received the job and he collected taxes.

III). He had to collect a certain amount for the government and the rest went into his own pocket.

IV). In Jesus’ day real estate was taxed.

V). There was a tax at the seaports and the city gates when goods where shipped through them.

VI). The produce that came from the land was taxed at a rate of 10% and sometimes 20%.

VII). The people paid income taxes, road taxes, vehicle taxes, sales tax, and an animal tax.

VIII). There was even a tax on slaves.

IX). The people who collected taxes for the Romans were one of two types.

X). There were “publicans” like Matthew who collected taxes on land, income, & poll taxes.

XI). The “customs” tax people (who were the most hated) taxed everything from bridges to food.

(a). There were also religious leaders who collected taxes for the temple (Victor Hbook, p. 462, 375).

E. The tax money that came into Rome’s possession did things that were both good and bad.

F. On the good side of things, tax money helped insure justice for all Roman citizens.

G. This justice helped some who were Christians. Paul was helped by Rome’s legal system.

H. In one sense the money that was collected from Christians also helped Christians.

I. Tax money was used to maintain civil order, soldiers, and a court system.

J. These things were also beneficial to the early Christians.

K. Soldiers protected people like Paul from harm as he and others advanced the gospel.

L. Taxes helped maintain a highway system that covered about 47,000 miles.

M. Good roads and a highway system helped spread the gospel.

N. Taxes helped educate people, provided for schools, and gave access to literature and the arts.

O. When people are literate it is easier to teach them the gospel.

P. Money taken by the government also provided firemen and police.

Q. These were some of the good things that came from the taxes that were paid.

R. However, some of the tax money was also spent in ways that were bad.

XII). Rome used tax money to wage aggressive wars.

XIII). Those in authority used taxpayer’s money for lavish and sinful living.

XIV). Tiberius used tax money to support a colony that had 300 homosexual boys (Butler, p. 294).

XV). There are records of politicians gambling away millions of tax dollars in a single night.

XVI). Money was spent on immorality.

XVII). Taxpayer’s funds were used to support idolatry and paganism.

XVIII). The gladiatorial games where men and animals lost their lives were funded by tax money.

XIX). Just as in our day money was given to foreign governments.

XX). Some tax money was even used to capture and enslave large portions of other nations.

S. If we are unhappy about how our tax money is spent some history might make us feel better.

T. Others—and some of these others were Christians—faced the same thing.

U. God has allowed governments to misuse and misapply tax money.

2. HOWEVER, THE MISUSE OF TAX MONEY IS AN OFFENSE THAT IS NOT OVERLOOKED BY GOD.

A. Rome was eventually destroyed.

B. She finally paid for her sins, and one of those sins was using tax money for illicit purposes.

C. We might say this was one of the things that lead to her downfall.

D. In the Bible there are other examples of people who got into trouble over taxes.

E. Let’s take a look at the nation of Israel.

F. In the Old Testament there are at least 10 different words that describe taxation.

G. The New Testament has at least five words (Butler, pp. 267-268).

XXI). In the nation of Israel the Levites received 10% of the people’s agricultural produce.

(b). This tax included the 10% of the people’s animals.

XXII). This might be called a religious tax.

XXIII). This tax can be found in Lev. 27:30 and Num. 18:21-24.

XXIV). In addition to this tax there was also a “free will” giving (Lev. 23:38).

XXV). Some gave over and beyond what was required.

XXVI). Another tax has been called a potluck tax. This was also 10%.

XXVII). At a certain time of the year the Hebrew’s produce was to be brought to the tabernacle.

XXVIII). A third tax took another 10% from the Hebrews.

XXIX). At the end of every third year this 10% tax was collected “for the needy” (Deut. 14:28-29).

XXX). Because this was collected every third year I am putting the rate at 3.33% per year.

XXXI). From these references the Hebrews had an average tax bill of 23.3%.

XXXII). This did not include the “free will” offerings found in Lev. 23.

XXXIII). In addition to these taxes there was another payment that had to be made.

XXXIV). There was a “census” (or poll tax) that was also known as the temple tax.

XXXV). In the first century this came to about half a day’s pay.

3. As time continued the tax burdened worsened.

4. I want to read from 1 Sam. 8:11-18.

5. This information was spoken by prophet Samuel.

6. This prophet said that if the people insisted on a king they would have a difficult time.

7. Here is what he predicted. READ 1 Sam. 8:11-18

8. Samuel said, “If you get a king taxes will increase.”

9. “The cost of government will go up, and it will go up substantially.”

10. The people said they didn’t care – verse 19.

A. This sounds a lot like today. People are warned but they claim they don’t care.

B. Some say, “We will accept the consequences.”

C. If you are familiar with Solomon you know that this king lived a lavish lifestyle.

D. He had the best of the best and he had a lot of everything.

E. How do you suppose Solomon was able to pay for all his pleasures?

F. How come Solomon had so much money? The money didn’t grow on trees.

G. It came from taxpayers. The people paid, and paid, and paid.

H. The paid so much the Bible says the people finally got tired of paying the taxes.

I. The promise in 1 Sam. 8 (“We don’t care”) was forgotten.

XXXVI). The people said they didn’t care about high taxes, but that changed.

J. Here is how the story continues, 1 Kgs. 4:7; 5:13-17.

K. Solomon taxed the people and he taxed them heavily.

L. He also compelled people to work for the government.

M. The burden placed upon the people by the government was heavy.

N. The day came when Solomon died.

O. Guess what the people wanted when Solomon was out of office?

P. They wanted a tax break. They wanted their government to lighten the load.

Q. This is the point in 1 Kgs. 12:4.

XXXVII). The people said to Solomon’s son Rehoboam, “Give us a break and we will serve you.”

XXXVIII). “Lighten our load and we will support you.”

XXXIX). Some know how the rest of the story goes.

XL). Solomon’s son spoke with some of his companions and decided to NOT lighten the load.

XLI). He said, “Things are going to get worse.”

XLII). “If my father used whips, I will use scorpions” (verse 11).

XLIII). The son unwisely said, “I will add to your yoke.”

XLIV). The taxes were increased and the nation of Israel split. There was a revolt.

XLV). The nation of Israel divided, and a leading cause for this was excessive taxation.

11. WHEN WE SEE PEOPLE ARGUING ABOUT TAXES TODAY THIS SHOULDN’T SURPRISE US. THIS IS IN THE BIBLE. THE DEBATE OVER MORE OR LESS TAXATION HAS ALREADY OCCURRED. THIS IS ONE MORE REASON TO SAY THAT THE BIBLE IS RELEVANT TO OUR TIME.

A. In New Testament times excessive taxation continued to exist.

B. Rome taxed every product, process, sale, export, and import (Butler, p. 279).

C. The even taxed graves and burials.

D. Have we ever wondered why there were so many poor people in the New Testament?

E. Why did Mary and Joseph need to leave home when she was pregnant?

F. There was a census—Rome wanted to make sure everyone was on the tax rolls.

G. Many in the first century were poor because of excessive taxation.

H. The Jews who lived in under Rome were hit especially hard.

I. They had to pay both civil and religious taxes. This got expensive.

J. Also, paying the civil taxes was especially distasteful.

XLVI). Do you recall from Mt. 22 how some tried to trap Jesus?

XLVII). A coin was brought to the Lord and Jesus was asked about paying taxes.

XLVIII). Matthew says this coin was a denarius.

XLIX). This coin had inscribed on it the image of Tiberius Caesar.

L). It said, (if we translate it),“Tiberius, emperor, son of the divine Augustus, the illustrious.”

LI). On the reverse side it said, if we put the words in English, “High Priest.”

LII). One side of this coin had the emperor on a throne with someone kneeling before him.

LIII). The person who was kneeling was pouring out a drinking offering in worship.

LIV). For the ancient rabbis this coin posed a problem.

LV). Paying tax money was the law.

LVI). However, to comply with this law a coin that endorsed idolatry had to be used.

LVII). This is the coin that was brought to Jesus.

LVIII). The Lord was handed a coin that advocated idolatry and said, “What should be done”?

LIX). The Bible has a lot to say about taxation and the people of God.

LX). We face some of the same things that Christians and Jews faced regarding taxation.

LXI). We too must pay taxes that support things that are very distasteful.

LXII). Our tax money may be spent on things that are illegal, immoral, or wasteful.

LXIII). An example from Jesus shows that we are not responsible for how the funds are spent.

LXIV). We may regret how the funds are used, but we should have a clean conscience.

12. When we find taxes to be distasteful we have some people who can sympathize with us.

A. The Hebrews, before the kingdom divided, were burdened by taxation.

B. Those in Egypt had to pay taxes.

C. In fact, an interesting drawing from Egypt has been fount.

D. This picture portrays non-complaint taxpayers as being whipped (Victor, pp. 90-91).

13. When we look at the Bible and taxes there are some striking lessons.

14. We have, in many ways, a culture that is looking for the right way to go.

15. People are asking, “What should we do”? on many issues.

16. The Bible has modern answers for modern problems.

17. Our leaders can find divine advice on economic and world problems in God’s Word.

18. The information in scripture does more than benefit world leaders.

19. It also helps the people of God.

A. Think about how many who lived long ago viewed taxes and taxation.

B. People like Matthew were despised.

C. After the death of Solomon there was a tax revolt.

D. On the other hand Jesus had a different view. He met a tax collector and said, “Follow me.”

E. Jesus said to Zaccheus, another tax collector, I am coming to your house.

F. We are going to have lunch together.

G. Jesus looked at taxation in a way that related to the gospel.

H. He believed that taxes or those who collected them could aid the kingdom.

I. Isn’t it possible for us to adopt this same viewpoint?

LXV). We recently got a note from the assessor’s office about taxes.

LXVI). They said we had current and back taxes. Some taxes were unpaid.

LXVII). When I was in Russia last year taxes came due on our lot.

LXVIII). Teresa paid for the ½ year that was due and believed I would take care of the 2d half.

LXIX). I don’t know what happened to the second half of that bill.

LXX). It didn’t give me a lot of joy to pay that tax bill.

J. Thinking about the Lord’s reaction to taxes made me feel better.

LXXI). Jesus saw some benefits associated with taxation and tax collectors.

LXXII). In a similar way the lot we paid taxes on provides some benefits.

LXXIII). It is a place where we can spend time with other Christians.

LXXIV). Thus, when we pay taxes we are paying for a benefit.

LXXV). Most of us pay taxes for things that can somehow be related to the gospel.

LXXVI). Just as the payment of taxes helped the early Christians they can be used by us.

LXXVII). Taxes on phones, automobiles, and roads, can all be related to the gospel.

LXXVIII). If we are being taxed on these things we should be motivated to use them for God.

LXXIX). When I paid taxes on the lot I thought, “I’m paying for this. It needs to be beneficial.”

LXXX). If we are paying taxes for services that can promote the gospel we should use them.

LXXXI). If we pay tax on a telephone we should get our money’s worth.

LXXXII). We should call those who are sick, discouraged, and fainthearted.

LXXXIII). If we pay taxes for the roads we’re going to use them to spread the gospel of Christ.

LXXXIV). The same is true for our houses, the internet, and many other things.

20. When we pay taxes let’s remember a few key points:

A. Others have paid taxes in the past, and some have been oppressed by taxation.

B. If we can pay the tax bills and we are not left in a state of poverty we are blessed.

C. We have much more than people in the past have had.

D. Taxes provide things that can be beneficial to the Lord’s work.

E. These benefits need to be used as fully as possible.

F. This is another way we are good stewards.

G. Even taxes can be used to glorify God. We hope that serving & glorifying God is your goal in life.