1. Submit to governing authorities (1-5)

We have a responsibility as God's people to not only submit to Him, but also to governing authorities. This is because God has placed them in those positions. So, when we refuse to obey the authorities, we are disobeying God. We should obey for two reasons. First, if we don't we might undergo punishment. If we obey authorities, they hold no terror for us. But if we disobey them, they might punish us. We also obey them because of matters of conscience. It is the right thing to do in God's sight.

2. Pay what you owe (6,7)

Paying taxes of all kinds is a drudgery. No one likes to pay taxes. No one likes to pay any kind of revenue. But we do so. It is right to do so because God established all those in authority over us. They are God's servants and are in full time service of Him. So, if we owe the government taxes, we should pay it. We should pay anyone what we owe them, whether it is money, respect, honor or whatever. Jesus, who paid our debt to God is our example here.