Doctrine of Two Kingdoms 

by Michael Horton  

     "As John Witherspoon and James Madison believed, Protestant reformers held to the doctrine of two kingdoms. Christ is Lord of all, but he rules temporal nations through moral law and common grace, while exercising saving grace in the church through the Word and the sacraments of baptism and the Lord's Supper. 

     "Martin Luther held that the gospel cannot be enforced, and the church must never take up arms. John Calvin said, 'It is impossible to resist (the judge) without resisting God himself.' He believed a legitimate authority could depose a despot, but the church can never inspire social or political revolution. If a ruler fails to uphold true religion, he will answer to God alone. 

     "In short, the church does not assume responsibilities of the state and vice versa. Madison was concerned about how tax exemption would corrupt the church. What competence does the state have? 

     "A citizen's involvement in civil society is always conditional...'with a saving of his allegiance to the Universal Sovereign.' Madison added, 'Religion is wholly exempt from the authority of Civil Society.' 

     "A time may come when churches lose their tax-exempt status. It is a benefit, not a right. It may be necessary for churches to refuse tax exemption rather than risk gradual and deadly concessions in exchange for financial support. The faithful will always support the Lord's work, with or without tax write-offs."

Next: Applying these lessons today