13 Do we lift up ourselves unto pride, or tell you to be despisers against the powers ordained? Not so. Do ye again who are sick on this point, touch also that border of the garment? The Apostle himself says, “Let every soul be subject unto the higher powers, for there is no power but of God, the powers that be are ordained of God. He then who resists the power, resists the ordinance of God.” But what if it enjoin what you ought not to do? In this case by all means disregard the power through fear of Power.
Consider these several grades of human powers. If the magistrate enjoin anything, must it not be done? Yet if his order be in opposition to the Proconsul, you do not surely despise the power, but choosest to obey a greater power. Nor in this case ought the less to be angry, if the greater be preferred. Again, if the Proconsul himself enjoin anything, and the Emperor another thing, is there any doubt, that disregarding the former, we ought to obey the latter? So then if the Emperor enjoin one thing, and God another, what judge ye?
Pay me tribute, submit yourself to my allegiance. Right, but not in an idol's temple. In an idol's temple He forbids it. Who forbids it? A greater Power. Pardon me then: you threaten a prison, He threatens hell. Here must you at once take to you your “faith as a shield, whereby you may be able to quench all the fiery darts of the enemy.”
Source: Sermons on Selected Lessons of the New Testament (New Advent)