Taxation, Thievery, and the Tithe

by Christopher Hendrix

Have you ever pondered the biblical stance on our tax system? When we consider the Bible and taxes, we might recall Jesus’ words in Matthew 17:24–27 or Matthew 22:15–22. These passages touch on the topic of paying taxes, but they don’t provide a clear directive on what constitutes an excessive amount. They allow Christians to pay what might be considered unreasonably high taxes with a clear conscience, but they don’t define when a tax system becomes God-honoring or abusive. Romans 13:1–7 clarifies that paying taxes is indeed biblical because the government’s role is ordained by God. However, this role is limited to punishing evil in society and approving the good. Therefore, taxes should be allocated directly towards these government activities. 

What's a fair amount of taxation? The government's missteps and the resulting burden on the people are evident in a few instances in Scripture. These cases provide us with insights into what constitutes fair taxation. 1 Kings 4:21–28 recounts how Solomon heavily taxed the land, which eventually became a burden on the people. The text suggests that the people were initially content, but this burden became increasingly oppressive over time. The amount of physical labor required to pay the tax, not to mention the forced labor, a form of taxation, led to the kingdom splitting in 2 Chronicles 10. Solomon's wisdom led to the country prospering, but he imposed a heavy tax on the people and amassed personal wealth in this manner.

Watch Pastor Chris Hendrix’s sermon on James 5:1-6.

Another instance comes in the form of a property tax. Jehoiakim was put into power by Pharaoh Neco in 2 Kings 23:34. Along with this choice, Pharaoh required a heavy payment from Judah, which led Jehoiakim to resort to collecting property taxes. Jehoiakim assessed the land and determined the tax upon everyone. Pharaoh only had this ability because the King of Judah, who ruled beforehand, Josiah, went against the Lord's command by attacking Pharaoh in battle and losing (2 Chronicles 35:20–27). This tax was not of the Lord, but it resulted from disobedience. 

A reasonable amount of taxation comes from the Lord Himself. As God set up the people of Israel, He established certain taxes and tithes to care for the place of worship and the priests. The priests functioned in a role of worship and governing. Once a year, a poll tax was taken. This amount did not fluctuate based on rich or poor (Ex. 30:11­–16). The equivalent income for this tax was two days' worth of work for the common laborer once a year. In addition, God required a ten percent tithe from every person's income (Leviticus 27:30–33). In fact, Samuel warns the people that when they request a king, the king would also charge a ten percent tax on their income, thus placing the kings on par with the Lord's requirements.

What does that mean for today? The high tax brackets in our Western world today far surpass what the Lord deemed reasonable. Some countries, like Italy, get up to 60% on income alone! This doesn't count Value-added tax, regional tax, sales tax, car tax, property tax, etc. America's average tax bracket is 14% of income at the federal level. This doesn't count state, sales, car, or property taxes. Programs, welfare, an overinflated bureaucratic system, hundreds of alphabet soup agencies, and much more have demanded much from the taxpayer. When the government exceeds its God-given role to punish the evil and reward the good, it must exceed a God-given reasonableness in taxation. 

How does this tie into this past sermon from James 5:1­–6? Those in James 5 who were in authority were responsible for utilizing their resources morally towards those under them or who did not have the same means. Taking that same principle, we ought to expect the government to use its God-ordained authority for the good and benefit of society. This means abiding by God's design for their role and not overstepping the boundaries. When the government disregards the limits, they become like the rich in James' text. High tax rates squeeze the resources from the populace for the benefit of the government and not the people. 

What is the Christian's response? First, we must model Christ's example and not resist as the righteous did in James. When the law of the land requires taxation, Christians ought not to rebel, riot, or ruin the country. Instead, we ought to pray for repentance and humility for our leaders as we grit it out and pay according to the Constitution. We ought to pray the leaders turn to the Lord and mourn over their sins. Second, we should model Christ's example and call our leaders to repentance. Christ did not shy away, run scared, or fear man. In fact, the ultimate demonstration of love was seen in His call for repentance. When our leaders have stepped out of line with God's Word, our love for them should be greater than our love for ourselves. We must call them to repent and turn to Christ. Third, we act for change in God-honoring ways. This means we do our homework during election time and appoint those who know and abide by God's Word in these areas. We take the time to contact our representatives to express our desire for specific changes. Yet, we don't put our hope in any one person but look to the Sovereign Lord as the One who changes hearts. We vote, but we note that God's providence reigns. Our hope is not located in man but in God.