John Calvin on Romans 13:7

7. Render then to all what is due, etc. The Apostle seems here summarily to include the particulars in which the duties of subjects towards magistrates consist, — that they are to hold them in esteem and honor, that they are to obey their edicts, laws, and judgments, — that they are to pay tributes and customs. By the word fear, he means obedience; by customs and tributes, not only imposts and taxes, but also other revenues. The distinction commonly made between the two words is this, — φόρος, “tribute,” is a tax on the person or on lands, and τέλος, “custom,” is what is levied on merchandise. — Ed.

Now this passage confirms what I have already said, — that we ought to obey kings and governors, whoever they may be, not because we are constrained, but because it is a service acceptable to God; for he will have them not only to be feared, but also honored by a voluntary respect.

Romans 13:8-10

8. Owe no man any thing, but to love one another: for he that loveth another hath fulfilled the law.

8. Nemini quicquam debeatis, nisi ut invicem diligatis; qui enim diligit alterum Legem implevit.

9. For this, Thou shalt not commit adultery, Thou shalt not kill, Thou shalt not steal, Thou shalt not bear false witness, Thou shalt not covet; and if there be any other commandment, it is briefly comprehended in this saying, namely, Thou shalt love thy neighbour as thyself.

9. Illud enim, Non moechaberis, Non occides, Non falsum testimonium dices, Non concupisces, et si quod est aliud praeceptum, in hoc sermone comprehenditur, Diliges proximum sicut teipsum.

10. Love worketh no ill to his neighbour: therefore love is the fulfilling of the law.

10. Dilectio proximo malum non infert: plenitudo ergo legis est dilectio.