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SOVEREIGNTY AND TAXATION
by Rousas J. Rushdoony

Any discussion of taxation must involve the discussion of sovereignty because they are indivisible. The power to tax is the claim of ownership and control over man and his possessions, and this claim of ownership is the claim of sovereignty. This can be understood by examining the state's claim to the power to tax. Every tax by the state on both man and his property is, in essence, the claim of sovereignty. It is the claim by the state that it has ownership of, and control over, man and his possessions. If a man refuses to pay the tax required by the state, the state can deny that individual the use of his property and, at times, his life and liberty.

The use of a man's life, liberty, and property.
The use of a man's life, liberty, and property are contingent upon him paying his taxes. The fact that the state claims the right to deny man his life, liberty, and property if he refuses to pay his taxes is simply the claim by the state that it is the ultimate owner of man and his material goods.

Taxation is the means by which the state claims prior ownership and control over all that a man has. This can be seen by the fact that taxes are to be paid prior to the use of a man's property, and in the case of a head, or poll tax, prior to the use of his life and liberty.

Taxation is always a claim of ownership.
Every tax levied is a claim that the property that has been taxed is owned by the state. It does not matter what form the property takes. If, for example, a man refuses to pay his property tax on his home, then the state can deny him the use of his home. It can confiscate it and sell it to others who are willing to pay the taxes that the state demands for the use of this house. If a man refuses to pay the tax that the state has levied against his income, then his income and/or other property can be confiscated to satisfy the state's claim of prior ownership of his income. Again, if a man refuses to pay the tax that the state levies on his automobile, then he is denied the use of it, and if he should use it he can be subject to sever fines by the state for doing so. In extreme cases, the state can imprison a man for failure to pay the taxes that it requires of him, thus denying him the use of his life and liberty as well as his property.

Every claim of taxation is a claim of prior ownership; it is a claim to sovereignty. Simply because a court trial or hearing is necessary prior to the state's confiscation of property of imprisonment of an individual for failure to pay taxes, does not alter the juridical principle that stands behind the power to tax. Whether a man has the right to a court trial or not, prior to having his liberty and/or property confiscated, has no bearing on the issue of taxation. The issue, if it should be aired in court, is never whether the state has the power to tax or not, but only whether the tax is in conformity to "higher law," for example, "the constitution," "the people," "der Fuehrer," etc., and whether the tax has actually been paid or not. The power to tax, which is the right of the owner-sovereign, is never an issue in such hearings or trials. The juridical principle of ownership of both man and his property is presupposed by the taxing authority and cannot be contested. Whoever claims the power to tax is claiming the right of sovereignty, it claims, and will exercise, the power to tax.

Every social organization, whether it is a democracy, aristocracy, monarchy, dictatorship of the proletariat, etc., is based upon this juridical principle of ownership. Whoever claims ultimate power in society is claiming to be the owner-sovereign of that society. And it will exercise this power through taxation, because taxation most clearly demonstrates who really owns and controls man and society. For example, if "vox populivox dei" (the voice of the people is the voice of God) is the rule of society, then "the people" in the collective own everything. They will exercise their claim as God through taxation by taxing those who are considered as not being members of "the people" in order to demonstrate their power over them a their owners. This is why democracies invariably end up with extremely distorted and burdensome taxation. Every group in society claims that it is the "true voice of the people" and wants its own particular and peculiar ownership ideas put into force via taxation. Every group ends up trying to own every other group in society. Under such an arrangement, the group that can provide the largest appeal to the general populace will be the one that exercises of ownership. Since those who are "successful" in any society are always in a minority, they will end up being hated by every group. They will be hated by every group for the simple reason that their presence will constantly testify to the would-be gods of society that they are not truly the gods that they claim to be. Why? Because no god is much of a god when those he owns are more successful than he is. To be a god "the people" must be superior in every area of life and thought, especially in the areas of virtue, intellect, and wealth. For this reason, democracies inevitably end up reducing all moral, intellectual, and financial elements to the lowest common denominator in order that every one may make his claim at being as God.

What has been said of democracies applies to every form of social organzation, for the ruler of that organization always claims to be the voice of God. This voice claims total ownership and control over every area of life. This means, in principle, that every member of society is merely a steward of his life and property, and not the owner. The owner is the sovereign; the individual simply takes care of his life and property, and develops them, in accordance to the wishes and dictates of the sovereign.

Stewardship
The juridical principles of ownership and stewardship are inescapable. Regardless of the form that society may take, all men within society are seen as stewards to the prevailing god, or gods, of that society. The reason that this concept is inescapable is because it was established by the God of scriptures from the very beginning of creation. Because God created man and his world, God saw, and sees, Himself as the owner of man and creation. Since God created the world, and upholds it by the Word of His power (Heb. 1:3), He demands that man be a steward of his life and property to the glory of God. Man was created solely by God to be a steward, to glorify God by using and developing his world and himself in terms of the revealed Law or Word of God. Because God created man to be a steward to his creator-owner, man cannot escape this concept in any social organization that he may establish, regardless of whether that society should be godly or ungodly. Since these juridical principles are inescapable, it can be seen that every society beginning with a basic theological presupposition as to who is sovereign-owner and who is steward-creature. Every society begins with a religious presupposition as to the absolute distinction between the Ruler of Society and the ruled within society.

In Psalm 24:1, David declares that "the earth is the Lord's, and the fullness thereof, the world, and they that dwell therein." This declaration by David is the proclamation that God owns the world and the people in it, that He is the Ruler of creation, and that His creatures are the ruled within creation. Lordship, proclaims the psalmist, belongs to the God of Scripture. The Humanist state, however, declares just the opposite. It claims ownership of, and control over, its steward-citizens. It clearly sees itself as the Ruler, and its citizens, or subjects, as the ruled. Just as God sees Himself as being distinct and separate from His creation, so does the humanist state view itself as being distinct and separate from its subjects. Yet, only one of these self-proclaiming sovereigns can be Lord.


Sovereignty
The issue that faces every man is the issue of sovereignty; it is the issue of Lordship. Who created man and, therefore, to whom is man accountable? Is man a creature of man, or a creature of God? Who is the Sovereign Lord and Ruler of creation, and who is the steward-creature within creation? The answer to the issue of sovereignty is the answer to the issue and problem of taxation. The answers are the same since taxation is the means by which sovereignty and ownership are impressed upon man. Whoever is a creature-steward has no right nor power to tax because he is not sovereign. All claims to the power to tax, which is the claim of ownership, are legitimate and legal, or illegitimate and illegal, depending upon whether they are actually authorized by the Lord of creation or not.

Legitimate Authority
To the reprobate humanist, man is the maker and sovereign of man and, therefore, has the right and power to tax man. He views God's tax (tithe, firstfruits, etc.) As illegitimate and illegal since he does not see God as the owner-creator of man. To the orthodox Christian, God is man's Creator Redeemer and only God has the right to levy taxes upon man because only God is Sovereign-Lord. To the redeemed in Christ there is only one law, one power, that rules both man and his world. That law, and that power, is the Word of God. All authority rests solely upon His Law-Word, and any and all claims to power that are not authorized by the Word of God are seen as illegitimate and illegal. They are anathema because they deny that Christ is Lord over every area of life and thought. All humanist law is alien law to the Christian because it seeks to suppress Christ as Lord, and to elevate man to His position of authority as Law-maker for man. For the Christian all taxation by the state that is not authorized by the Law-Word of God is illegal and without authority. And because such taxation is illegal in the sight of God, all such taxation is tantamount to theft. Moreover, all those who support such taxation are counted as thieves and robbers of the children of God. Why? Because "when thou sawest a thief, then thou consentest with him, and hast been partaker with adulterers" (Psalm 50:18)

The issue of taxation rests squarely and absolutely upon the issue of sovereignty. Whoever is God is Ruler, and whoever is the creature of God is His steward. Since man did not create himself, nor can he uphold his world by the word of his power (Heb 1:3), man is the created steward who is to serve the Creator God of Scripture. God, not man, is Lord. Therefore, any man, whether reprobate or Christian, who either supports taxation not authorized by Scripture, or who refuses to pay the taxes that are levied on man by scripture, is a robber of God (Mal 3:8). He is a robber of God because he is either a partaker with thieves (Psalm 50:18) who levy ungodly taxation, or he is a thief because he refuses to render to God that which is His due (Mal 3:8). By so doing, he is denying that God is Sovereign. He is denying that "the earth is the Lord's, and the fullness thereof; the world, and they that dwell therein" (Psalm 24:1). He is denying that Christ is Lord. He is, in essence, committing the sin of Adam for he is attempting to determine good and evil apart from the revealed Law-Word of God (Gen 3:5)

Lawful taxation can only spring from lawful authority, and all lawful authority can only originate from God. When taxes are levied by the state in violation of the Word of God, they are illegitimate and illegal. In the eyes and judgment of God such taxation is without lawful authority and is, therefore, invalid. All such taxation, because it takes property, liberty, and life in violence to Scripture, is an attack upon God. It is an attack upon God because all humanist taxation is the attempted robbery of God. It is the attempt on the part of man to strip God of His ownership and control of that which He has created and which He upholds. It is an attempt by man to rob God of His creation.

God Cannot Recognize Man's Law
God can never recognize man's law as binding upon His creation. God can never sanction humanist law that does violence to His Word. God can never acknowledge statist laws of taxation as legally binding upon His creatures. Why? Because of the juridical principle of sovereignty. Sovereignty is indivisible and cannot be shared. It is complete or it is nothing. The idea of partial sovereignty, like partial chastity, can only be entertained by those who possess none of it.

If God were to sanction and legitimatize humanist laws of taxation, He would be acknowledging that man's law was coterminous, or equal, with His law. He would be declaring that man had the power to determine good and evil apart from Him, which was man's original sin (Gen 3:5). He would be declaring that man was equal with Him, and was as God. This God does not do, for God never allows man to assume that he is of the same essence as his Creator. Man and God are not of the same essence and, therefore, can never be equal. God is always, without exception, Ruler-Creator and man is always, without exception, the creature to be ruled. God cannot share one iota of His sovereignty. For Him to do so would be for Him to deny that He is God. For this reason God can never acknowledge any law but His own as binding upon His creation. He cannot because any recognition by God of any law from any source other than Himself would destroy His claim to total sovereignty. Therefore, in the sight of God there cannot be, nor is there, any law from any source that is binding upon man and creation except the law of God.

State is not God.
This juridical principle of sovereignty is the reason that the modern state does not recognize any law but its own. For it to recognize that God's Law was binding upon it would mean that God was equal to it. This the state cannot allow, for the state cannot recognize any authority but its own if it wishes to continue its attempt to rule over man as if it were God. The state cannot accept, and enforce, God's Law upon man without destroying its belief that it, and not God, owns man and creation. The state sees itself, and not God, in terms of this juridical principle of sovereignty, a principle that is absolute and indivisible. It is absolute and indivisible because sovereignty is the basic presupposition upon which all political, social, juridical and economic theories and practices are formulated and applied. Man's basic belief as to who is sovereign is his basic faith upon which he constructs his thoughts and deeds in every area of life. The question then arises that if God does not recognize man's laws of taxation as binding upon His creatures, why then does Our Lord require us to "render...to Caesar the things that are Caesar's?" (Mat 22:21). Why are Christians to be subject to the higher powers for conscience sake, and render tribute to whom tribute is due, and custom to whom custom is due? (Rom 13:1-7). Why must the believer submit "to every ordinance of man for the Lord's sake": (1 Pet. 2:13-19), if God does not recognize such ordinances as legally binding upon man?

No Power but of God
The answer to this question is three fold. First, we must recognize that "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" (Rom 13:1-2). Because all powers are of God, the Christian must be obedient to those powers for the sake of his conscience, lest he find he has been disobedient to the Lord (v.5). The Christian is required to recognize that God is sovereign over every area of life and thought. He is required to acknowledge God's sovereignty by being obedient to every "word that proceedeth out of the mouth of the Lord" (Deut 8:3; Mat 4:4). Failure by man to recognize the sovereignty of God in every area of life and thought means damnation. Since God is the Sovereign of Creation, then the Christian must be obedient to the "higher powers" even though the laws of the humanistic state are illegal and illegitimate in terms of the Word of God. But this does not mean that by being obedient to the laws of the state that the Christian admits that the state is sovereign or that its ungodly acts are legal. On the contrary, he acknowledges that God is sovereign, and that His Law is binding upon him, every time he obeys the laws of the state. He recognizes God's sovereignty because he is being obedient, not because the state demands it, but because the Lord demands obedience. In so doing, he is testifying to the state that it is not sovereign, but is ordained by God, and is His creation for His purpose in history.

Obedience to the State.
By being obedient to the state, the Christian demonstrates in principle that he is not an enemy of the state. He approves of the principle that government is ordained of God to establish God's purpose in history. Yet, his obedience to the state denies the sovereignty of the state, which is what the humanistic state demands. The state, per se, cares little about whether a man obeys its laws or not. What it cares about is that the individual recognize that it is as God on earth. This can be understood from the fact that the state is extremely lenient upon those who are criminals, welfare racketeers, sexual deviates, etc., but prosecutes with vigour those who establish Christian schools and other similar institutions. Why is this so? Because the former are ready and willing to acknowledge that the state is as God, but the latter who are the most obedient to the laws of the state, are not. Thus, it can be understood that the purpose of all law is that the law-maker be recognized as Lord.

Resisting the State
A Christian can only resist the law of the state when state law prohibits the Christian from obeying the Word of God. He can resist only when this occurs because the issue is then not one of mere obedience to external state law, but one of Lordship. When the State moves to prohibit the Christian from the exercise of his faith by obedience to the Word of God, then the state is coming into direct conflict with the Lord. It is attempting to establish itself as sovereign over God's New Creation in Christ. Under such circumstances, and only under such circumstances, can the redeemed in Christ count themselves as sheep for the slaughter and resist the claims of the state.

It is precisely on this juridical principle of Lordship that the early Church resisted Rome. The Christians of pagan Rome were its best and most law-abiding citizens, yet Rome persecuted them with great cruelty. Rome persecuted the Christians because they refused to acknowledge that Rome was superior to Christ. The members of the early Church saw themselves as members of Christ's New Creation, and that Rome had no jurisdiction in His Realm. The early Christians refused to refrain from obeying the Word of God, and their refusal led to both their persecution and the destruction of Rome. It was their adherence to the Word of God that toppled pagan Rome, and established Christianity as the religion of the western world.

As long as the State does not prohibit the Christian from obeying God's Law, then the Christian cannot resist the "higher powers," He must, for conscience sake, obey the State and pay his taxes. However, the Christian can, and should, use all "legal" means, as established by the State, to resist the State's influence in Christian life and thought. He should use state law to resist state activities that are illegal in terms of the Law-Word of God. But he cannot refuse to obey the state unless the state prohibits the christian from obeying God. Only in those areas where the state prohibits him from obeying the Law of God can the Christian resist the state. He can, and must resist the state in those areas because the Christian can never allow man to become lord over his life and thought. The Christian must maintain the juridical principle that Christ is Lord. Second, the very nature of God's Law prohibits the Christian from rebelling against the "higher powers," The juridical principle of Lordship that is fully expressed in the Word of God prohibits the Christian from acting presumptuously. The legal principle of God as Lord requires that the believer think and act in harmony with God's revelation of Himself to man. It is God's Law, or Word, that is God's revelation of himself to man. It is precisely because man lives by "every word that proceedeth out of the mouth of the Lord" (Deut. 8:3, Mat. 4:4) that God's every word is absolute law for man. This means that man is neither to think nor act apart from the Word of God. He is required, because God is Lord, to think God's thoughts after him by thinking and acting in conformity to His revelation of Himself in scripture. God's Law expresses God's lordship over man to man.

God's Law is the will of God
Once we comprehend that God's law is the will of God to which we must conform, we can come to know, in principle, the nature of God's Law and therefore of God. We can never know God, His inscriptured word, or his laws in creation exhaustively, but we can know Him truly because we can know Him in principle. The very nature of God's law is that it is never rebellious and destructive, but it is always creative, constructive and reconstructive. This can be understood from 1. God's creation and upholding of man and his world, and 2. Man's re-constructive activity within creation.

God's Law is Creative
When God "in the beginning.... created the heaven and the earth" (Gen. 1:1), He did so by the power of His Word. Since God and His creation are not of the same essence, God's creative act was totally juridical. His Law-Word was the creative instrument by which the heaven, the earth, and man came into being. God's law from the beginning was creative. Also, it is God's Law, or Word, that continues to uphold His creation (Heb. 1:3). If God ceased to exercise His Word upon creation then creation would cease to exist. Therefore, we can understand that God's Law is originally creative and constructive.

Dominion
Moreover, when God created man He gave him dominion over all the earth. Dominion means to rule, or reign, but man could only rule over both himself and creation if he conformed himself to the laws that ruled himself and his world. Thus dominion meant that man had to be obedient to every word of God, because every word of God was the law that ruled over creation. Also, in order for man to develop both his and the earth's potential, he had to continue to think analogically, that is, to think God's thoughts after Him. He had to continue to think in conformity to God's laws. Thus, man's activities on the earth were not originally creative or constructive, but analogically recreative and reconstructive. Every thought and effort of man was directed toward developing his and the earth's potentially re-thinking and re-creating analogically God's original creative and constructive act. Thus, from the very beginning, God's Law through man's thoughts and activities was also to be originally re-creative and re-constructive.

We can recognize from the foregoing the juridical principle that God's Law and therefore God, are creative and constructive and re-creative and re-constructive, but never destructive. God created not by necessity but by choice, and those things that He did create, and re-create through man, give glory to Him because they cannot exist apart from God, since God originally created them and continues to uphold them.

Why the Curse?
The question then arises that if God and His Law does not destroy, then why is the earth cursed? Why is God's wrath so evident in creation? Why is God going to destroy this creation in the Last days? Why do men die, and why do the reprobate end up in Hell? The answer lies in being God-centred, of thinking God's thoughts after Him. Once we recognize that God is Lord and that He is totally God centered, we can understand that true nature, power and glory of His Law. We must understand that man, and not God, sinned in the Garden of Eden. Adam's desire to be as God was self-destructive. God did not cause death or creaturely destruction to reign over man. Adam's act was voluntary. His destruction was the result of his rejection of God's creative and constructive Law.

We must also see that God's wrath and curse of man and creation was the result of Adam's sin. Adam's desire was to be as God, to be the law-maker for both himself and creation. Since Adam was the Federal Head of all mankind and the head of the hierarchy of creation, his rejection of God's creative law caused God's curse to fall upon him and his world. But this curse was not destructive. On the contrary, God's curse was constructive. It is constructive because man is not God. Adam could not make the laws necessary to bring creation into existence and uphold it. Man is not a law-maker. Only God is and because only God can create law, God cursed Adam and creation as a creative and constructive act. By cursing man and his world, God forced man against his will to think God's thoughts after Him. This was a constructive act of God, for without the curse, man would have totally rejected God and destroyed himself. But God, through the curse, forced man back upon the laws that governed him, which in turn enabled him to survive. It must always be remembered that God cursed the ground for Adam's sake (Gen.3:17) to prevent him from destroying himself.

No Destruction
We must recognize too that this world and the men in it are not going to be destroyed. Changed yes, but not destroyed in the sense that they will cease to exist (Heb. 1:2; Cor. 15:52). God's Law that judges all men and their works will not destroy man. At the Last Judgement man will simply be fully reconstructed to perfection in terms of his faith; the elect will go to Heaven to be with the Lord forever, and the reprobate to Hell. God's Word is not destructive; it is the sale (preservative) of the earth, Heaven, Hell, and of those who do or will reside there.

Firstborn of the New Creation
Most importantly, we must realize that the greatest re-creative and re-constructive event in all history was the birth, death and resurrection of the Lord Jesus. Jesus Christ was and is the Wisdom and law of God made incarnate. He was, and is, the firstborn of the New Creation who had the Word of God written on His heart and mind since He is the Word of God. By Jesus' own testimony "God sent not His Son into the world to condemn the world, but that the world through Him might be saved" (John 3:17). "Think not that I am come to destroy the law, or the prophets: I am not come to destroy, but to fulfill" (Matt. 5:17). Christ came as the Federal Head of the New Creation in order to justify the elect, and re-create and re-construct them by the grace of God. And not only they, but all of creation waited for its redeption in Jesus Christ Our Lord (Rom. 8:22). The greatest event in all history was not destructive, but re-creative by the world of God.

Thus, we can see that God and His Law are in principle creative and constructive. This does not mean that God himself is evolving or developing: this is not a possibility for the Ancient of Days who resides in eternity. God is totally self-conscious, the "I AM THAT I AM" (Exodus 3:14), who is totally timeless and changeless. What is meant is that God and His Word are not destructive in principle, but are constructive. He builds to His glory, and He builds to render inoperative those who oppose Him.

Building a Kingdom
Because God is constructive, He does not take the position that the thrust of his existence and activity should be to destroy evil. He takes the position that He should develop His Kingdom, which in turn will grow and supplant evil. By gradually building the Kingdom of God on earth, God has foreordained that the evil kingdom of Satan will be reduced to impotence. Simply tearing down on old building does not insure that a new one will replace it. Only as the capital and equipment are made available can a new building come into actual existence. Once the funds are available for the new building, then the old can be destroyed.

God and His Law are not directed towards destroying Satan and his followers. If that were the case, then God would not establish Hell as the permanent and eternal home for the reprobate. He would simply destroy them rather than preserve them by His Word. God and His Law are directed totally and absolutely toward God. God is God-centered, and His means for dealing with sin and Satan is to build all things in terms of Himself by His Word that He might receive all glory and praise. He is totally and absolutely creative and constructive in the sense that all things are to be created and constructed, or re-created and re-constructed, by Him through His Word, in order that they will be totally god-centered.

Determining Good and Evil apart from God
There is an extremely important legal principle behind God not directing His efforts to the destruction of Satan and his followers, but instead directing all His efforts towards His own glory. If God existed to destroy evil, then God's existence would depend upon the continuing existence of Satan and sin. Once He conquered sin, He would have no reason for existence. Moreover, if God's efforts were primarily directed towards Satan, He then would be acknowledging the primacy of the kingdom of Satan rather than His own Kingdom. He would be giving Satan what Satan wants above all else, the recognition that he is equal in essence to God. Also, if God were to direct His Law solely as a weapon for the destruction of Satan, then God would be legally recognizing that Satan had the power to determine good and evil apart from God. God would be legitimatizing original sin.

God is wholly God-centered, and bcause He is He sees His Word as the means for the establishment of His Kingdom, which will neutralize and supplant Satan. Thus, we can understand that God's Law is God's means for establishing God's name on earth, which in turn will supplant Satan.

Christians are required to think God's thoughts after Him. They are required to be analogically re-creative and re-constructive in every area of life and thought. They are not to be destructive in principle. They are to build the Kingdom of God on earth by living in terms of the Word of God rather than directing their efforts to the destruction of Satan, the humanistic state, or political and religious conspiracies. They are not to recognize Satan by directing the thrust of their lives against him. They are required to direct their lives towards God by being re-constructive. They are to see God's Law as their means for establishing God's name on earth. They are to think and act, not negatively in terms of destruction, but positively in terms of Christian re-construction. For this reason, they are not to rebel against ungodly "higher powers," nor think of doing so, unless these "higher powers" attempt to prevent them from obeying the Word of God. The very nature of God and His Law prohibits rebellion as an article of faith by the redeemed in Christ.

Rebellion
Third, and finally, we must come to grips with what rebellion means in the sight of God. God, because He is the Creator of all things, is the source of authority over all things. This means that God is total and absolute Law for all that exists, or could exist. One of the attributes of God then is that He is Absolute Authority. When Satan and later Adam rebelled against, they rebelled against Him as the source of Authority for themselves and for their worlds. Their rebellion was not directed at resisting some evil, but was aimed at overcoming God. Their rebellion was against all authority in principle. God to them was not Lord and Creator, but only another being in the scale of being. God was bigger and perhaps smarter, but not wholly Lord and Creator. For them God, Satan and Adam were all of the same essence; and for that reason God could not have any more authority than they. Their rebellion was aimed at displacing God as authority and placing themselves in that position.

Destroying God!
Since both Satan and Adam desired to be as God, both also rejected the other as being the final source of authority over themselves. Both wantd to be as God, so they rejected all authority other than their own. Each was, in his own eyes, the source of all authority; for himself, for all other creatures, and also for God. But since neither Satan nor Adam created themselves, nor their worlds, they could not be law makers. They had no authority because they could not make law and therefore could haved no authority. Their rebellion was purely an act against all authority in principle. Since they could not make law, their rebellion was not an act to create law, but was an act to negate laws. Therefore, in the sight of God their rebellion was solely for the purpose of destroying God.

Both Satan and Adam operated on an article of faith that rebellion and destruction, as the motivating principle of life, could destroy God and usher in a new creation devoid of His presence. Their rebellion was an act of religious faith that man could, by destroying God's authority, create a world apart from Him. This is why, in the ey3es of God, Revolution is seen as a religion. It is as much a religion of faith as Christianity is, for it is the basic presupposition behind the thoughts and deeds of Satan and reprobate man. Therefore, the principle of Revolution is condemned by God because it is the religion of Satan and fallen man and hence, is the source of sin. Rebellion in principle is condemned by God because it is an attack upon the juridical principle of His Lordship. It is condemned because it denieds the very nature of God and His Law, which is that they are creative and constructive. Revolution is anathema because it is an attempt by man to escape his consciousness of God by integration into a lawless void. Revolution is original sin.

Revolution - The Sin of Adam.
No Christian can endorse the principle of rebellion as operative in any area of life and thought. To do so is to re-create the sin of Adam and Satan in that particular area. It is the claim that Revolution is as valid a faith as Christianity. The Christian can neither endorse nor support any political, economic, social or religious movement whose motivating principle is one of rebellion. Revolution is the sin of Adam, and no professed Christian can endorse rebellion without risking that his name may be blotted out of the Book of Life.

Sovereignty is nowhere more clearly evident than in the arm of taxation. Taxation is always the claim of ownership over the area that is taxed. This is why we can expect that the humanistic state will continue to broaden its taxing powers, and the areas and items to be taxed, until such time as Christians re-establish themselves at the helm of the political, economic, social and religious leadership of this country. Taxation is unavoidable, and until such time as Christians establish God's Laws of taxation, we can expect the state to claim more and more ownership and control of our lives through its taxing power. As long as Christians refuse to pay God's taxes, we can assume that God will continue to allow the State to claim ownership over our lives and property.

The issue in taxation is not "how much" but "by whom are taxes to be levied?" In the end, the issue is one of ownership. The question of "who has the rightful power to tax?" is the question of "who owns man?" The question is always ......................... "Who is Lord? Yashua (Christ) or man?"

("He who dwelleth in the secret place of the Most High, shall abide in the shadow of the Almighty") Psalm 91.1

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