{Dues} (opheilas). Debts, from opheil(935c), to owe. Often so
in the papyri, though not in Greek authors. In N.T. only here,
 Mt 18:32  1Co 7:3 . Paying debts needs emphasis today, even for
ministers. {To whom tribute is due} (	(9369) ton phoron). We must
supply a participle with the article 	(9369) like apaitounti ("to
the one asking tribute"). So with the other words (to whom
custom, 	(9369) to telos apaitounti; to whom fear, 	(9369) ton phobon
apaitounti; to whom honour, 	(9369) t(886e) tim(886e) apaitounti).
Phoros is the tribute paid to a subject nation ( Lu 20:22 ),
while 	elos is tax for support of civil government ( Mt
17:25 ).