Early Christian Beliefs About Taxes
Early Christians taught that believers should pay taxes and tribute to civil rulers, while giving worship only to God. Justin Martyr, Irenaeus, Theophilus, Tertullian, and the Apostolic Constitutions all appeal to Jesus’ words about Caesar and to Romans 13. Their teaching is clear and consistent: pay what is due, do not cheat, and keep God first.
117 early-church witnesses · 196 source quotations · compared with Scripture
What did early Christians believe about taxes?
Early Christians taught that taxes to civil rulers should be paid, while worship belongs to God alone. Justin Martyr, Irenaeus, Theophilus of Antioch, Tertullian, and the Apostolic Constitutions all connect taxes with Jesus’ command to render to Caesar what is Caesar’s and to owe no debt except love. They also speak of rulers as God’s ministers and tell believers to pay tribute, customs, and taxes willingly and without cheating.
The evidence is broad and steady across the 2nd and 3rd centuries, though some writers use the teaching in longer arguments about obedience, peace, or persecution rather than as a stand-alone doctrine. Many more early Christian quotations, Bible passages, and source links are gathered below so you can study the evidence for yourself.
Key Takeaways
- Early Christian writers commonly said believers should pay taxes to civil rulers.
- They linked this duty to Jesus’ words about Caesar and to Romans 13:6-7.
- Several writers also said rulers are God’s ministers in civil life.
- The main limit is that some passages are part of larger arguments, not full tax discussions.
Questions Answered by the Sources
Did early Christians teach that taxes should be paid to Caesar?
The clearest sources say Christians should pay taxes, tribute, and customs, often grounding that duty in Jesus' words to Caesar and in Romans 13. The witnesses treat tax-paying as compatible with worshiping God alone.
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Justin Martyr, The First Apology Direct teaching
...ve been taught by Him. For at that time, some approached Him and asked if one ought to pay taxes to Caesar. He replied, “Tell Me, whose image is on the coin?” They said, “Caesar’s.” Then He responded, “Give therefore to Caesar what is Caesar’s, and to God what is God’s.” Thus, we worship God alone, but in other matters, we gladly serve you, acknowledging you as kings and rulers of men, and praying that with your kingly power, you may also be found to possess sound judgment. However, if you disregard our prayers and honest explanations, we shall not suffer any loss, since we believe (or rather, are convinced) that every person will suffer punishment in eternal fire according to the merit of their deeds and will give an account according to the power they have received from God, as Christ indicated when He said, “To whom God has given more, of them shall more be required.”
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Irenaeus, Against Heresies: Book V Direct teaching
...the passage—but about actual human authorities, as he clarifies when he says, "For this reason, pay taxes too, for they are God’s ministers, serving this very purpose." The Lord also confirmed this when He did not do what the devil tempted Him to do but instead directed that taxes should be paid to the tax collectors for Himself and Peter, because "they are the ministers of God, serving this very purpose."
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Theophilus of Antioch, To Autolycus Direct teaching
... worship her. For it is unlawful for us even to name such things. And I will not speak of the great taxes and revenues that she and her sons provide to the king. For these are not gods, but idols, as we have already said, the works of men's hands and unclean demons. And may all who make them and trust in them become like them!
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Justin Martyr, The First Apology Supporting witness
and He answered, “Tell Me, whose image does the coin bear?” And they said, “Cæsar’s.” And again He answered them, “Render therefore to Cæsar the things that are Cæsar’s, and to God the things that are God’s.” Whence to God alone we render worship, but in other things we gladly serve you, acknowledging you as kings and rulers of men, and praying that with your kingly power you be found to possess also sound judgment.
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Matthew 22:21 Supporting witness
They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's.
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Luke 20:25 Supporting witness
And he said unto them, Render therefore unto Caesar the things which be Caesar's, and unto God the things which be God's.
How did early Christians understand 'render to Caesar what is Caesar's'?
Several fathers explain Jesus' saying as a distinction between civil dues and what belongs to God. They use the coin, image, and tribute language to say money can go to Caesar, but worship and ultimate allegiance belong to God.
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Apostolic Constitutions, Apostolic Constitutions Direct teaching
but render to Cæsar the things that are Cæsar's, and unto God the things that are God's, Matthew 22:21 as tribute, taxes, or poll-money, as our Lord by giving a piece of money was freed from disturbance.
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Matthew 22:17 Background
Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?
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Mark 12:14 Background
And when they were come, they say unto him, Master, we know that thou art true, and carest for no man: for thou regardest not the person of men, but teachest the way of God in truth: Is it lawful to give tribute to Caesar, or not?
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Matthew 17:25 Background
He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?
Did early Christians see taxes as part of normal civic life?
The sources show Christians speaking of taxes, tribute, customs, duties, and public officials as ordinary features of civic order. Some texts explicitly say Christians pay these things readily or with a willing mind.
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Irenaeus, Against Heresies: Book V Supporting witness
...cessive wickedness among nations may be restrained. Viewed from this perspective, those who collect taxes from us are “God’s ministers, serving for this very purpose.”
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Apostolic Constitutions, Apostolic Constitutions Direct teaching
Render all the fear that is due to them, all offerings, all customs, all honour, gifts, and taxes.
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Theophilus of Antioch, To Autolycus Supporting witness
...us instructions, so that we may lead a quiet and peaceable life. 1 Timothy 2:2 And it teaches us to render all things to all: Romans 13:7-8 honor to whom honor, fear to whom fear, tribute to whom tribute; to owe no man anything, but to love all.
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Irenaeus, Against Heresies: Book V Direct teaching
for he is the minister of God, the avenger for wrath to him who does evil.” Now, that he spake these words, not in regard to angelical powers, nor of invisible rulers— as some venture to expound the passage—but of those of actual human authorities, [he shows when] he says, “For this cause pay ye tribute also: for they are God’s ministers, doing service for this very thing.” This also the Lord confirmed, when He did not do what He was tempted to by the devil;
Did early Christians criticize oppressive taxation?
Some early Christian writers describe tax burdens as excessive, repeated, or oppressive under bad rulers. These passages criticize abuse and hardship, not the basic duty to pay lawful taxes.
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Apostolic Constitutions, Apostolic Constitutions Direct teaching
... yourselves, and do not be judged by them. Do not owe them anything because of tribute or fear. But render to Caesar the things that are Caesar's, and to God the things that are God's, Matthew 22:21, such as tribute, taxes, or poll money, just as our Lord, by giving a piece of money, was freed from disturbance. So choose instead to suffer harm, and to pursue the things that make for peace, not only among the brothers, but also among the unbelievers. For by suffering loss in the affairs of this life, you will be sure not to suffer loss in the concerns of piety, and you will live in a godly way and according to the command of Christ. But if brothers have lawsuits with one another, which God forbid, you who are the rulers ought to learn from there that such men are not doing the work of brothers in the Lord, but rather the work of public enemies. One of the two will be found to be mild, gentle, and a child of light; but the other will be unmerciful, insolent, and covetous. Therefore, let the one who is condemned be rebuked. Let him be separated. Let him undergo the punishment for his hatred toward his brother. Afterward, when he repents, let him be received again. And so, when they
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Apostolic Constitutions, Apostolic Constitutions Direct teaching
...or his rulers as the ministers of God, for they are the avengers of all unrighteousness. Pay taxes, tribute, and every required offering to them with a willing mind.
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Justin Martyr, The First Apology Supporting witness
And everywhere we, more readily than all men, endeavour to pay to those appointed by you the taxes both ordinary and extraordinary, as we have been taught by Him;
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Tertullian, De Fuga in Persecutione Supporting witness
Of another sort is the denarius which I owe to Cæsar, a thing belonging to him, about which the question then was started, it being a tribute coin due indeed by those subject to tribute, not by children.
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Tertullian, De Fuga in Persecutione Supporting witness
...s of another kind, something belonging to him. That was the matter in question then, since it was a tribute coin owed indeed by those subject to tribute, not by sons. Or how shall I render to God the things which are God's, namely, His own likeness and money inscribed with His name, that is, a Christian man? And what do I owe God, as I do Caesar the denarius, except the blood that His own Son shed for me? Now if I do owe God a human being and my own blood, and I now stand at a moment when payment of that debt is demanded from me, then I am certainly guilty of cheating God if I do my best to withhold payment. I have indeed kept the commandment well, if, while rendering to Caesar the things which are Caesar's, I refuse to God the things which are God's!
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Romans 13:7 Direct teaching
Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.
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Romans 13:6 Supporting witness
For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing.
Did any early Christians complain about harsh taxes?
Yes. Lactantius strongly criticizes heavy and endless taxes under pagan rulers, saying people were burdened and even taxed for the dead. These passages do not reject taxes themselves; they attack abuse, oppression, and greedy collectors.
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Lactantius, Of the Manner in Which the Persecutors Died Direct teaching
...s were not fully trusted. More and more were sent around to make further inquiries. In this way the taxes were doubled, not because the new surveyors found anything new, but because they added whatever they wanted to the earlier rates, so that they would not seem to have been sent for nothing. Meanwhile, the number of animals grew smaller, and people died. Nevertheless, taxes were paid even for the dead, so that no one could either live or stop living without being taxed. Only beggars were left, from whom nothing could be taken, and their misery and poverty protected them from abuse. But this "pious" man had compassion on them. Deciding that they should no longer remain in poverty, he ordered them all to be gathered together, put on ships, and sunk in the sea. So merciful was he in providing that, under his rule, no one should be in need! And so, while he made sure that no one could escape the tax under the false excuse of poverty, he killed a great number of truly miserable people, in violation of every law of humanity.
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Lactantius, Of the Manner in Which the Persecutors Died Direct teaching
...itary force than any one emperor had kept in earlier times. Then there began to be fewer men paying taxes than men receiving wages. So the resources of the farmers were used up by enormous taxes, farms were abandoned, cultivated land became woodland, and fear spread everywhere. Besides this, the provinces were divided into very small parts, and many governors and a crowd of lower officers burdened each region, and almost every city. There were also many stewards of different ranks, and deputies of governors. Very few civil cases came before them. But there were daily condemnations and frequent confiscations of property, taxes on countless goods, and these taxes were not only demanded often, but without end. And in collecting them, intolerable injustice was done.
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Lactantius, Of the Manner in Which the Persecutors Died Direct teaching
... his twentieth anniversary. And just as, under that excuse, he had oppressed the provinces with new taxes that had to be paid in gold and silver, so now, claiming that he would repay them by holding the promised festival, he used the same excuse to repeat his oppression. Who can properly describe the ways used to torment people when collecting the tax, especially in regard to grain and the other fruits of the earth? The officers, or rather the executioners, of all the different magistrates seized each person and would never let go. No one knew to whom he should pay first. No allowance was made for those who had nothing, and they were required, under threat of different kinds of torture, to pay at once, even though they were unable. Many guards were posted all around. No breathing room was given, and at no season of the year was there even the slightest break from these demands. Different magistrates, or the officers of different magistrates, often fought over the right to collect the tax from the same people. There was no threshing floor without a tax collector, no grape harvest without a guard, and nothing was left for the farmer's food. It was painful that food should be snatc
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Tertullian, De Fuga in Persecutione Supporting witness
For increasing the treasury there are daily provided so many appliances — registerings of property, taxes in kind benevolences, taxes in money;
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Lactantius, Of the Manner in Which the Persecutors Died Supporting witness
There began to be fewer men who paid taxes than there were who received wages;
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Lactantius, Of the Manner in Which the Persecutors Died Supporting witness
taxes on numberless commodities, and those not only often repeated, but perpetual, and, in exacting them, intolerable wrongs.
Common Questions
Did early Christians think taxes should be paid?
Yes. Justin Martyr, Irenaeus, and the Apostolic Constitutions say Christians should pay taxes, tribute, and customs to civil rulers.
Why did early Christians say taxes should be paid?
They pointed to Jesus’ command to render to Caesar what is Caesar’s and to Romans 13, where rulers are called God’s ministers.
Did early Christians think worship should go to the emperor?
No. Justin says Christians worship God alone, even while they pay taxes and serve rulers in civil matters.
Source Index for Taxes
The guided sections above show the strongest quotations. This compact index highlights 159 ranked source links from 196 compiled sources for deeper study.
Source index 159 ranked links shown
Early Christian Writings 80 shown of 117
Primary-source quotations from early Christian writers and church documents.
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Cyprian, Connection to Romans 13:7
Bible Passages 79 included
Related Bible passages saved for comparison with the early Christian quotations.
Related Resources
Course Lesson
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