New Testament

Romans 13:7

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.

Date: 55-58 C.E.
* Dates are based on scholarly estimates
Rabbinic

Bava Batra 54b

Babylonian Talmud

Abaye said to Rav Yosef: Did Shmuel actually say this? But doesn’t Shmuel say that the law of the kingdom is the law, i.e., the halakha obligates Jews to observe the laws of the locale in which they reside, and the king said that land may not be acquired without a document? Therefore, taking possession should not be effective for acquisition. Rav Yosef said to him: I do not know how to reconcile this contradiction, but there was an incident in the village of Dura that was founded by shepherds, where there was a Jew who purchased land from a gentile by giving money, and in the interim another Jew came and plowed it a bit. The two Jews came before Rav Yehuda for a ruling, and he established the property in the possession of the second individual. This accords with the ruling of Shmuel that the property is ownerless until a Jew performs an act of acquisition.

Date: 450-550 C.E.
* Dates are based on scholarly estimates