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There is some difficulty about the distinctive signification of φόρος (tribute), and τέλος (custom). By some the former is regarded as a tax upon land; by others, as upon property generally, whether movable or immovable. Those critics who give to φόρος the wider signification, limit τέλος to a capitation tax; and those who confine φόρος to a tax upon land give τέλος a larger meaning, as signifying a tax upon merchandise as well as upon persons. Judging from the apostle's use of the word, φόρος was the general term for all contributions, and was used in the same way that the word "taxes" is sometimes largely used; and in its limited sense it applies to all burdens upon landed or personal property; while τέλος was a capitation tax which Christ told Peter to pay for himself and his Lord.

(J. Knight.)

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KJV: For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same:

WEB: For rulers are not a terror to the good work, but to the evil. Do you desire to have no fear of the authority? Do that which is good, and you will have praise from the same,