Digest of Biblical Civil Law

God owns the earth and everything in it (Ps. 24:1, Exo. 9:29, I Cor. 10:26), so He alone can tax the land. He does so through tithes, which are not the province of the state but of individuals, the people. Taxation of real property is an assertion of the state’s authority over God, heralding a clash over sovereignty between man and God.
- Martin G. Selbrede, Taxation, Liberty, and the Bible (October 30, 2008), at http://www.chalcedon.edu/papers/Taxation.pdf.