“In this world nothing can be said to be certain, except death and taxes.”

— Benjamin Franklin

It wasn’t too long ago that I had a couple of conversations, interestingly not that far apart, regarding the content of the above quote. In the ministry, death is an ever-present thought for the simple reason that our great hope abides in the knowledge that the very best is yet to come for believers, after death. Believe it or not, death is often an easier subject to broach than taxes.

Blessed be the God and Father of our Lord Jesus Christ, who according to His great mercy has caused us to be born again to a living hope through the resurrection of Jesus Christ from the dead, to obtain an inheritance which is imperishable and undefiled and will not fade away, reserved in heaven for you, who are protected by the power of God through faith for a salvation ready to be revealed in the last time.

In this you greatly rejoice, even though now for a little while, if necessary, you have been distressed by various trials, so that the proof of your faith, being more precious than gold which is perishable, even though tested by fire, may be found to result in praise and glory and honor at the revelation of Jesus Christ; and though you have not seen Him, you love Him, and though you do not see Him now, but believe in Him, you greatly rejoice with joy inexpressible and full of glory, obtaining as the outcome of your faith the salvation of your souls.

— 1 Peter 1:3-9

Ahhh…I could pour over scripture on the topic of life and death forever, it seems, but that’s not the topic of this blog (I just wanted to address the first of the two topics Mr. Franklin mentioned).

Taxes. Back to my conversations about them. I could stop writing this blog right now by simply quoting Jesus on the topic, but I won’t because whenever folks have doctrines confused in their souls, there exists the potential for ungodly frustration to result. Jesus said:

“Tell us then, what do You think? Is it lawful to give a poll-tax to Caesar, or not?” But Jesus perceived their malice, and said, “Why are you testing Me, you hypocrites? Show Me the coin used for the poll-tax.” And they brought Him a denarius. And He said to them, “Whose likeness and inscription is this?” They said to Him, “Caesar’s.” Then He said to them, “Then render to Caesar the things that are Caesar’s; and to God the things that are God’s.”

— Matthew 22:17-21

There’s no real wiggle room in that statement from Jesus…until someone introduces a perversion, like “Well, what about first fruits?…aren’t we supposed to give to God before we give to anyone else?” I’ve heard this general sentiment from several individuals over the years, not surprisingly, who have had tax issues. It’s true, God does want the very best of all that we produce (assumed to be “first” of our harvests, using the ancient agricultural context where “first fruits” derives its name). “You shall bring the choice first fruits of your soil into the house of the LORD your God” (Exodus 23:19a). He still desires that we give our very best. However, we must focus on the term “our”.

The theological phrase “verbal plenary inspiration” means that every word (verbal) in the entire Bible (plenary) is Holy Scripture (inspiration). This is the godly viewpoint every believer must adopt when reading or studying any single verse, phrase, or word in the Bible. Verbal plenary inspiration demands that we reconcile any seemingly contradictory passages of scripture, never allowing what we desire to be true to falsely lead us to sin.

Regarding taxes, we must reconcile what the Old Testament “first fruits” instructions were to the people of Israel with the words of Jesus in the New Testament. It’s easy. One just needs to stop and ponder the context of each situation.

First, by law, taxes are incurred at the moment we work for something, whether or not we have yet received our paycheck or not, and whether or not it is tax season. In other words, as far as the government is concerned, there’s an outstanding debt owed them once that labor transaction has occurred. This means that taxes owed are not a part of the “first fruits” calculation - so says Jesus in Matthew 22:21 above. Practically speaking, a person can’t rightly give from a pool of money that isn’t theirs to begin with since they are essentially giving someone else’s money. Yet, so many do this while keeping the credit for themselves. Sounds like quite a racket, doesn’t it??? It is. It’s actually stealing, by definition.

There are some who sympathize with the “Robin Hoods” out there, but they are arrogant, misguided fools. Robin Hood was a thief. Those who proclaim nobility under the auspices of “first fruits” giving, by giving gifts to the needy from finances that ought rightly be earmarked as taxes due, are putting God to the test. “Jesus said to him, ‘On the other hand, it is written, “YOU SHALL NOT PUT THE LORD YOUR GOD TO THE TEST”’” (Matthew 4:7). How is this so? They are thieves according to the order of Robin Hood.

Misappropriation of Holy Scripture never results in nobility.

In order to rightly reconcile first fruits giving and paying one’s taxes, all a person need do is realize that firstly, there’s no contradiction in verbal plenary scripture. Secondly, one must realize that taxes incurred as a result of laboring are never the laborer’s to begin with.

In the U.S., we often pay our taxes “in arrears” (as opposed to in advance or at the time incurred). This means that some folks actually handle cash that belongs to someone else (the government). Touching someone else’s cash doesn’t mean it is yours; it just means that they have entrusted you to hold onto it for them until they get around to collecting it. Imagine if you put your life savings into a bank and the bank refused to give you your savings back because they had possession of it? See the point?

Paul also addressed this issue directly and in no uncertain terms:

Every person is to be in subjection to the governing authorities. For there is no authority except from God, and those which exist are established by God. Therefore whoever resists authority has opposed the ordinance of God; and they who have opposed will receive condemnation upon themselves. For rulers are not a cause of fear for good behavior, but for evil. Do you want to have no fear of authority? Do what is good and you will have praise from the same; for it is a minister of God to you for good. But if you do what is evil, be afraid; for it does not bear the sword for nothing; for it is a minister of God, an avenger who brings wrath on the one who practices evil. Therefore it is necessary to be in subjection, not only because of wrath, but also for conscience’ sake. For because of this you also pay taxes, for rulers are servants of God, devoting themselves to this very thing. Render to all what is due them: tax to whom tax is due; custom to whom custom; fear to whom fear; honor to whom honor. Owe nothing to anyone except to love one another; for he who loves his neighbor has fulfilled the law.

— Romans 13:1-8

To summarize, “first fruits” giving begins with calculating what’s rightly yours to start with. As you labor, simply consider a percentage of what your employer (your customers if you’re self-employed) pays out as being wholly and instantaneously owned by the government. This will nip in the bud the temptation to assume ownership over tax money (aka stealing). Once you’ve got a handle on what’s actually yours, then you can begin rightly giving of your “first fruits”.

I’m confident there are some who will read this who won’t receive this blog the right way. Do I understand implicitly that some will possibly even stumble? Indeed. But the truth is like that, for even Jesus, aptly described as “grace and truth” (John 1:14), was a “stone of stumbling and offense” (1 Peter 2:8). My prayer is that those who read this remain humble, for, “Pride goes before destruction, and a haughty spirit before stumbling” (Proverbs 16:18). Clarity is critically important, for if one cannot see clearly, their whole outlook is muddied. “The eye is the lamp of your body; when your eye is clear, your whole body also is full of light; but when it is bad, your body also is full of darkness. Then watch out that the light in you is not darkness” (Luke 11:34-35).

I write the “difficult” things out of love and integrity to truth, for I just want people to be set free.

So Jesus was saying to those Jews who had believed Him, “If you continue in My word, then you are truly disciples of Mine; and you will know the truth, and the truth will make you free.”

— John 8:31-32

Love in Christ,
​
Ed Collins