The All-comprising Law.
Romans 13:8. Taxes are debts, and the Christian must owe nothing to anybody except the infinite debt of love! Whoso loves his neighbour, has fulfilled law (mg.), meeting the supreme and comprehensive obligation; see Matthew 22:39 f.
Romans 13:9 f. proves this in detail: every command is summed up in the well-known law of Jesus. Love is law's fulfilment: the stress lies on fulfilment; nothing is so dutiful as love.
8 Owe no man any thing, but to love one another: for he that loveth another hath fulfilled the law.
9 For this, Thou shalt not commit adultery, Thou shalt not kill, Thou shalt not steal, Thou shalt not bear false witness, Thou shalt not covet; and if there be any other commandment, it is briefly comprehended in this saying, namely, Thou shalt love thy neighbour as thyself.
10 Love worketh no ill to his neighbour: therefore love is the fulfilling of the law.