1 Let every person be subject to the governing authorities. For there is no authority except by God’s appointment, and the authorities that exist have been instituted by God. 2 So the person who resists such authority resists the ordinance of God, and those who resist will incur judgment 3 (for rulers cause no fear for good conduct but for bad). Do you desire not to fear authority? Do good and you will receive its commendation 4 because it is God’s servant for your well-being. But be afraid if you do wrong because government does not bear the sword for nothing. It is God’s servant to administer punishment on the person who does wrong. 5 Therefore it is necessary to be in subjection, not only because of the wrath of the authorities but also because of your conscience. 6 For this reason you also pay taxes, for the authorities are God’s servants devoted to governing. 7 Pay everyone what is owed: taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due.

However, with regard to a gift, by what means does the one who receives the gift acquire it from the giver? Is it not via this document? And yet this document is merely a shard, as a document written by gentiles is not considered a legal document according to halakha. Shmuel said: The law of the kingdom is the law, i.e., Jews must obey the laws of the state in which they live. Consequently, every form of property transfer accepted by local law is valid according to halakha as well.