It is difficult to know what distinction Paul makes between the two words that he uses for taxes in this verse. Traditionally, the first word is taken to refer to those taxes paid by a subject nation to a nation that ruled over it (see Luke 20.22), while the second word is a more general term, referring to the taxes paid in support of a government (see Matthew 17.25). Some suggest that the first word refers to direct taxes and the second to taxes paid indirectly, but it is doubtful that Paul makes any real distinction. For this reason it is best to select general terms that cover wide areas of meaning. The Good News Translation renders these terms as personal and property taxes, the New English Bible as “tax and toll,” and the Jerusalem Bible as “direct tax or indirect.” An appropriate equivalent may be “the various kinds of taxes,” “the different kinds of taxes,” or “whatever kind of taxes there are.” The expression for taxes may be closely related to the first clause—for example, “whatever taxes are assessed against you, pay them.”

By rendering the last part of this verse literally, many translations intimate that Paul is speaking of two different classes of persons, one to whom respect is due and another to whom honor is due (see, for example, Revised Standard Version “respect to whom respect is due, honor to whom honor is due”). The style of this sentence in Greek reflects certain special rhetorical features, and to translate it literally may result in a misleading expression. The Good News Translation takes this verse specifically in the context of giving what is due to government officials, whether it be honor or money. Most translations, however, make this verse into a general maxim. See, for example, the New English Bible: “discharge your obligations to all men; pay tax and toll, reverence and respect, to those to whom they are due.” In a number of languages respect and honor must be coalesced into a single expression: “show complete respect to all authorities.” In the Greek text the use of the two terms is primarily a means of emphasis, not a technique for making distinctions. The manner in which one shows respect may be expressed quite differently depending upon cultural practices and attitudes—for example, “stoop before,” “crouch beneath the seat of,” or “sit on the heels before.” In some languages one may employ direct discourse: “Say to them, You are great.”

Quoted with permission from Newman, Barclay M. and Nida, Eugene A. A Handbook on Paul’s Letter to the Romans. (UBS Handbook Series). New York: UBS, 1973. For this and other handbooks for translators see here .