Romans 13:1-9
Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation. For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil. 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. Owe no man any thing, but to love one another: for he that loveth another hath fulfilled the law. For this, Thou shalt not commit adultery, Thou shalt not kill, Thou shalt not steal, Thou shalt not bear false witness, Thou shalt not covet; and if there be any other commandment, it is briefly comprehended in this saying, namely, Thou shalt love thy neighbour as thyself.
The civil magistrate is the deacon of God's wrath. It carries the sword because it is required to execute justice. Just as deacons in the church of God answer to their elders and execute their orders, so the state answers to God and executes His orders. They are not permitted to slay whomever they find offensive, but only those lawfully convicted of crimes for which God requires execution. Caesar is the only one given jurisdiction to execute, but Caesar does not have the right to define who should be executed. Those orders, like their sword, come from God.
Deacons in the church of God have a fund set aside for them by the elders from the tithes of the people. These funds are at their disposal in answering and responding to immediate needs within the local body. They do not have access to the entire tithe, but only the portion set aside by the elders and designated for these purposes. In similar fashion, the state should not have access to everyone's entire income. In fact, it can, at most, require 9%. The first and the best go to God, so 10% of a person's income goes to their local church. That leaves 90%. If the state takes their full 10%, that amounts to 9% of the person's overall increase. This leaves the person in question with at least 81% of their increase when all is said and done.
The state must use their 9% to execute justice. If their scope is limited to their God-given jurisdiction, they should find themselves adequately compensated for their duties. They carry the sword and must keep them sharp and cleaned up after the fact. If the state, however, uses the sword to try to take more than 9%, it is in violation of its authority and outside its God-given jurisdiction. God has not permitted Caesar to define what is Caesar's. He has reserved that right to Himself. He has not given the state the authority to redefine reality. God is the Dictator. His words define reality and His Word must be obeyed. The state may not contradict or dictate otherwise.
When the deacons of the church allocate portions of the deacon fund to a person or project, they are distributing someone else's money. The deacon fund does not belong to the deacons. It is the church's money and they are its stewards. In similar fashion, the state does not own the taxes they take. They are spending someone else's money. They would do well to remember this when making decisions about how, where, and when to spend its resources. The state owes its people justice and their taxes are to be spent to that purpose (and no other). How much more so then is it prohibited to use taxes to propagate injustice in either harassing otherwise law-abiding people or refusing to apprehend and execute law-breakers?
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