φόρος

a tax, tribute

Definition

The Greek word φόρος (phoros) refers to a tax or tribute, specifically a regular payment imposed by a ruling authority. In the New Testament, it most commonly denotes the direct personal tax or tribute paid to the Roman Empire, as seen in the question about paying taxes to Caesar (Luke 20:22) and the false accusation against Jesus (Luke 23:2). In Romans 13:6-7, Paul uses φόρος in a broader ethical instruction, commanding believers to pay all taxes and revenue owed to governing authorities as part of their civic duty.

Biblical Usage

φόρος is used four times in the New Testament, exclusively in Luke and Romans. In Luke's Gospel, it appears in political and legal contexts regarding Roman taxation (Luke 20:22, 23:2). In Romans, Paul employs the term in his teaching on Christian submission to governmental authorities, instructing believers to pay taxes (Romans 13:6) and specifically the 'tax' (φόρος) as part of what is owed (Romans 13:7). The usage consistently relates to compulsory payments to a state power.

Etymology

Derived from the verb φέρω (pherō, G5342), meaning 'to bear' or 'to carry.' Thus, φόρος literally means 'that which is brought' or 'that which is carried,' i.e., a payment or tribute that is 'borne' to the authorities. It is a direct and common Greek term for a tax or levy.

Semantic Range

While φόρος itself is a common term for tax, its use by Paul in Romans 13:6-7 gives it theological significance. Here, paying φόρος is framed not merely as a civic duty but as an act of conscience and submission to the God-ordained authorities. It connects practical obedience to government with the broader Christian principle of rendering to God what is God's (cf. Luke 20:25). Understanding this term highlights the New Testament's integrated view of spiritual faith and earthly responsibility.

In the 1st-century Roman world, φόρος specifically referred to the direct tax or tribute paid by subject peoples and provinces to Rome, distinct from tolls or customs duties. For Jews, paying this tax to a pagan emperor was a sensitive political and religious issue, symbolizing subjugation. This tension is the backdrop for the trap set for Jesus in Luke 20:22 and the accusation in Luke 23:2.

τέλος (telos, G5056) — a toll, customs duty, or indirect tax on goods. κῆνσος (kēnsos, G2778) — the census or poll tax, a specific type of direct personal tax.

Word Details

Scripture References