Justin Martyr, The First Apology

And everywhere we, more readily than all men, endeavour to pay to those appointed by you the taxes both ordinary and extraordinary,33 φόρους καὶ εἰσφοράς. The former is the annual tribute; the latter, any occasional assessment. See Otto’s Note, and Thucyd. iii. 19. as we have been taught by Him; for at that time some came to Him and asked Him, if one ought to pay tribute to Cæsar; and He answered, “Tell Me, whose image does the coin bear?” And they said, “Cæsar’s.” And again He answered them, “Render therefore to Cæsar the things that are Cæsar’s, and to God the things that are God’s.”34 Matt. xxii. 17, 19, 20, 21. Whence to God alone we render worship, but in other things we gladly serve you, acknowledging you as kings and rulers of men, and praying that with your kingly power you be found to possess also sound judgment. But if you pay no regard to our prayers and frank explanations, we shall suffer no loss, since we believe (or rather, indeed, are persuaded) that every man will suffer punishment in eternal fire according to the merit of his deed, and will render account according to the power he has received from God, as Christ intimated when He said, “To whom God has given more, of him shall more be required.”35 Luke xii. 48.

[17] Φόρους δὲ καὶ εἰσφορὰς τοῖς ὑφ' ὑμῶν τεταγμένοις πανταχοῦ πρὸ πάντων πειρώμεθα φέρειν, ὡς ἐδιδάχθημεν παρ' αὐτοῦ. κατ' ἐκεῖνο γὰρ τοῦ καιροῦ προσελθόντες τινὲς ἠρώτων αὐτόν, εἰ δεῖ Καίσαρι φόρους τελεῖν. καὶ ἀπεκρίνατο: Εἴπατέ μοι, τίνος εἰκόνα τὸ νόμισμα ἔχει; οἱ δὲ ἔφασαν: Καίσαρος. καὶ πάλιν ἀνταπεκρίνατο αὐτοῖς: Ἀπόδοτε οὖν τὰ Καίσαρος τῷ Καίσαρι καὶ τὰ τοῦ θεοῦ τῷ θεῷ. ὅθεν θεὸν μὲν μόνον προσκυνοῦμεν, ὑμῖν δὲ πρὸς τὰ ἄλλα χαίροντες ὑπηρετοῦμεν, βασιλεῖς καὶ ἄρχοντας ἀνθρώπων ὁμολογοῦντες καὶ εὐχόμενοι μετὰ τῆς βασιλικῆς δυνάμεως καὶ σώφρονα τὸν λογισμὸν ἔχοντας ὑμᾶς εὑρεθῆναι. εἰ δὲ καὶ ἡμῶν εὐχομένων καὶ πάντα εἰς φανερὸν τιθέντων ἀφροντιστήσετε, οὐδὲν ἡμεῖς βλαβησόμεθα, πιστεύοντες, μᾶλλον δὲ καὶ πεπεισμένοι, κατ' ἀξίαν τῶν πράξεων ἕκαστον τίσειν διὰ πυρὸς αἰωνίου δίκας, καὶ πρὸς ἀναλογίαν ὧν ἔλαβε δυνάμεων παρὰ θεοῦ τὸν λόγον ἀπαιτηθήσεσθαι, ὡς ὁ Χριστὸς ἐμήνυσεν εἰπών: Ὧι πλέον ἔδωκεν ὁ θεός, πλέον καὶ ἀπαιτηθήσεται παρ' αὐτοῦ.