From John MacArthur:
13:1 be subject. This Greek word was used of a soldier’s absolute obedience to his superior officer. Scripture makes one exception to this command: when obedience to civil authority would require disobedience to God’s Word (Ex. 1:17; Dan. 3:16-18; 6:7, 10; see note on Acts 4:19). governing authorities. Every position of civil authority without regard to competency, morality, reasonableness, or any other caveat (1 Thess. 4:11, 12; 1 Tim. 2:1, 2; Titus 3:1, 2). there is no authority except from God. Since He alone is the sovereign ruler of the universe (Pss. 62:11; 103:19; 1 Tim. 6:15), He has instituted four authorities on earth: (1) the government over all citizens; (2) the church over all believers; (3) the parents over all children; and (4) the masters over all employees. appointed. Human government’s authority derives from and is defined by God. He instituted human government to reward good and to restrain sin in an evil, fallen world.
13:2 resists the ordinance of God. Since all government is God-ordained, disobedience is rebellion against God. judgment. Not God’s judgment, but punishment from the government for breaking the law (see note on v. 4 ).
13:3 not a terror to good works, but to evil. Even the most wicked, godless governments act as a deterrent to crime. Do what is good . . . have praise. Peaceful, law-abiding citizens need not fear the authorities. Few governments will harm those who obey their laws. In fact, governments usually commend such people.
13:4 God’s minister . . . for good. By helping restrain evil and protecting life and property. Paul took advantage of his government’s role in promoting what is good when he exercised his rights as a Roman citizen to obtain justice (Acts 16:37; 22:25, 29; 25:11). bear the sword. This symbolizes the government’s right to inflict punishment on wrongdoers-especially capital punishment (Gen. 9:6; cf. Matt. 26:52; Acts 25:11). to execute wrath. Not God’s wrath, but the punishment inflicted by the civil authorities.
13:5 be subject. See note on verse 1. because of . . . conscience’ sake. Out of a sense of obligation to God and to keep a clear conscience before Him (see note on 2 Cor. 1:12 ), not merely to avoid punishment from the civil authorities.
13:6 because of this. Because God ordained human government and demands submission to it (vv. 1-5). taxes. The Greek word referred specifically to taxes paid by individuals, particularly those living in a conquered nation to their foreign rulers-which makes the tax even more onerous. That tax was usually a combined income and property tax. In this context, however, Paul uses the term in the broadest possible sense to speak of all kinds of taxes. Jesus explicitly taught that taxes are to be paid-even to the pagan Roman government (Matt. 22:17-21). He also set an example by willingly paying the temple tax (Matt. 17:24-27).
13:7 Render . . . to all their due. “Render” translates a Greek word signifying the payment of something owed-not a voluntary contribution-and is reinforced by the word due. The apostle reiterates that paying taxes is mandatory (see note on v. 6 ). customs. Tolls or taxes on goods. fear . . . honor. God demands that we show sincere respect and an attitude of genuine high esteem for all public officials.