Romans 13:7

We are here taught a lesson of justice and charity. I. Of justice (Rom 13:7): Render therefore to all their dues, especially to magistrates, for this refers to what goes before; and likewise to all with whom we have to do. To be just is to give to all their due, to give every body his own. What we have we have as stewards; others have an interest in it, and must have their dues. "Render to God his due in the first place, to yourselves, to you families, your relations, to the commonwealth, to the church, to the poor, to those that you have dealings with in buying, selling, exchanging, etc. Render to all their dues; and that readily and cheerfully, not tarrying till you are by law compelled to it." He specifies, 1. Due taxes: Tribute to whom tribute is due, custom to whom custom. Most of the countries where the gospel was first preached were subject at this time to the Roman yoke, and were made provinces of the empire. He wrote this to the Romans, who, as they were rich, so they were drained by taxes and impositions, to the just and honest payment of which they are here pressed by the apostle. Some distinguish between tribute and custom, understanding by the former constant standing taxes, and by the latter those which were occasionally required, both which are to be faithfully and conscientiously paid as they become legally due.

— Matthew Henry's Concise Commentary (public domain)

Render therefore to all their dues--From magistrates the apostle now comes to other officials, and from them to men related to us by whatever tie. tribute--land tax. custom--mercantile tax. fear--reverence for superiors. honour--the respect due to persons of distinction.

— Jamieson-Fausset-Brown Commentary (public domain)