from φέρω; a load (as borne), i.e. (figuratively) a tax (properly, an individual assessment on persons or property; whereas τέλος is usually a general toll on goods or travel):--tribute.
### Core Meaning & Semantic Range
The Greek word φόρος (phóros, `{{G5411}}`) derives from the verb φέρω (pherō, `{{G5342}}`), meaning "to bear," "to carry," or "to bring." This etymological root immediately conveys the primary sense of phóros as something that is "borne" or "carried," hence a "load" or "burden." In its figurative and most common biblical usage, phóros refers to a "tax," specifically a direct assessment levied on persons or property. This distinguishes it from τέλος (telos, `{{G5056}}`), which typically denotes an indirect tax, such as a toll or customs duty on goods or travel. Thus, phóros signifies a "tribute" in the sense of a regular, personal, or property-based obligation to a governing authority.
### Biblical Occurrences & Contextual Analysis
The term φόρος (phóros, `{{G5411}}`) appears twice in the New Testament, both instances within the same verse: [[Romans 13:7]].
In this pivotal passage, Paul instructs believers regarding their submission to governing authorities: "Render therefore to all their dues: tribute (phóros) to whom tribute (phóros) is due; custom (τέλος) to whom custom; fear to whom fear; honour to whom honour."
The context of [[Romans 13:1-7]] establishes that governing authorities are "ministers of God" ([[Romans 13:6]]) for the good of society. Consequently, the payment of taxes, specifically the phóros (direct tax) and τέλος (indirect tax), is presented not merely as a civic obligation but as a moral and spiritual duty. This instruction would have been particularly relevant for Christians living under Roman rule, where various direct taxes, such as the poll tax (Latin: *tributum capitis*) and land tax (*tributum soli*), were regularly collected. Paul's command underscores the legitimacy of these financial demands and the Christian's responsibility to fulfill them conscientiously. While phóros itself is not used in the "render to Caesar" narrative ([[Matthew 22:17-21]]; [[Mark 12:14-17]]; [[Luke 20:22-25]]), the concept of paying a direct "tribute" (there, κῆνσος - kensos, `{{G2778}}`, a Latin loanword for the poll tax) to the Roman emperor is central, providing a crucial backdrop for Paul's later teaching.
### Related Words & Concepts
* **φέρω (pherō, `{{G5342}}`):** The verbal root of phóros, emphasizing the idea of bearing or carrying a burden. This highlights the nature of a tax as something imposed and sustained by the taxpayer.
* **τέλος (telos, `{{G5056}}`):** Often paired with phóros in discussions of taxation, telos refers to indirect taxes, tolls, or customs duties. The distinction between phóros (direct tax) and telos (indirect tax) clarifies the comprehensive scope of civic financial obligations.
* **κῆνσος (kensos, `{{G2778}}`):** A Latin loanword, "census," specifically referring to the Roman poll tax. This is the "tribute" mentioned in the Synoptic Gospels concerning the question of paying taxes to Caesar. While kensos is more specific, phóros is the broader Greek term for such direct, personal assessments.
* **Submission to Authority:** The payment of phóros is intrinsically linked to the broader biblical teaching on submission to governing authorities, as expounded in [[Romans 13:1-7]], [[Titus 3:1]], and [[1 Peter 2:13-17]].
* **Stewardship:** Fulfilling tax obligations can be viewed as an aspect of responsible stewardship of resources, contributing to the common good and upholding societal order.
### Theological Significance
The theological significance of φόρος (phóros, `{{G5411}}`) primarily stems from its context in [[Romans 13]].
1. **Divine Ordination of Authority:** Paul's command to pay phóros is not an isolated instruction but is grounded in the profound theological premise that "there is no authority except from God, and those that exist have been instituted by God" ([[Romans 13:1]]). Therefore, rendering phóros is not merely a civil duty but an act of obedience to God's established order. The authorities are deemed "ministers of God" ([[Romans 13:6]]) in maintaining justice and order, and financial support for their function is part of God's design.
2. **Christian Citizenship and Witness:** The payment of phóros demonstrates the practical outworking of Christian citizenship. Believers are called to be exemplary citizens, respecting the rule of law and contributing to the common good, even under non-Christian or oppressive regimes. This conscientious fulfillment of obligations serves as a powerful witness to the integrity and good order that should characterize the Christian life, preventing accusations of subversion or lawlessness.
3. **Distinction Between Earthly and Heavenly Allegiance:** While Christians are commanded to render phóros to earthly rulers, this does not imply ultimate allegiance to human institutions. Jesus' teaching, "Render to Caesar the things that are Caesar's, and to God the things that are God's" ([[Matthew 22:21]]), provides the overarching framework. The payment of phóros falls squarely within "the things that are Caesar's," acknowledging the legitimate claims of the state without compromising the believer's ultimate devotion to God.
### Summary
The Greek word φόρος (phóros, `{{G5411}}`) signifies a "load" or "burden," specifically a direct "tax" or "tribute" levied on persons or property. It is distinguished from τέλος (telos, `{{G5056}}`), an indirect tax. Its primary biblical appearance in [[Romans 13:7]] underscores the Apostle Paul's instruction for believers to conscientiously fulfill their financial obligations to governing authorities. This command is deeply rooted in the theological understanding that all governmental authority is divinely instituted. Therefore, rendering phóros is not merely a civic duty but an act of obedience to God, demonstrating respectful Christian citizenship and providing a positive witness to the world, while maintaining ultimate allegiance to the divine.
TRV