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For he is the mesharet (minister, servant) of Hashem to you for HaTov. But if you do HaRah, be afraid. For he does not bear the cherev (8:35) to no purpose. For he is the mesharet of Hashem, an avenger for Charon Af (1:18 2:8; 3:5; 4:15; 5:9; 9:22; 12:19; 13:4) against the evildoer.

Wherefore it is necessary to be subject, not only on account of the Charon Af of Hashem, but also on account of matzpun (conscience).

For that is why you also pay tribute (taxes). For they are mesharetim of G-d engaged in this very task.

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