God’s Word is sure and certain on the subject of paying debts. When money is borrowed, there’s an obligation to pay it back, no matter the circumstances. In essence, the debtor makes a vow to the creditor to pay. Repeatedly in the Bible a vow is referred to as a pledge, and the emphasis is that such pledges are binding and must be honored.¹ When we obligate ourselves financially, we must pay. In our present society, it has become a common practice for creditors to “write off” debts that they consider noncollectable, either through bankruptcy or the refusal of the debtor to pay. This is not acceptable according to God’s Word.

Although paying past debts could encompass an array of debts and obligations acquired under a variety of circumstances, we have limited this discussion to making restitution for back taxes, making bankruptcy restitution, paying past medical bills, and paying back tithes.

Making restitution for back taxes

Although making restitution for back taxes due could include local, state, or federal taxes, ranging from property tax to income tax, we have chosen to concentrate on making restitution to the Internal Revenue Service (IRS) for delinquent income taxes. However, a similar process can be used to satisfy all delinquent tax obligations.

“Therefore if you are presenting your offering at the altar, and there remember that your brother has something against you, leave your offering there before the altar, and go; first be reconciled to your brother, and then come and present your offering” (Matthew 5:23-24). From God’s Word it is obvious that if the IRS is owed, they must be paid, regardless of how unpleasant it might be. If there is a dispute or a disagreement about the amount owed, the IRS allows appeals.² But if after the appeal process has been exhausted taxes are still owed, they must be paid.

Debtors should have a plan to pay the IRS for back taxes as it will fit into his or her budget and present this to the IRS. In addition, it probably will be necessary to find a good Christian accountant. Debtors must recognize and accept the possibility of penalties for not paying the income taxes owed when they were due. However, the IRS usually is willing to negotiate when an individual voluntarily confesses and is willing to make restitution.³ An additional option is to contact the local IRS office and file an offer and compromise. By filing this form the debtor will probably not elude any legitimately owed taxes, but it could help in working out a repayment plan acceptable to both parties. The decision of whether to meet with an IRS representative personally or just file the appropriate amended returns and necessary forms should be a matter of personal conviction.

Making bankruptcy restitution

“Do not withhold good from those to whom it is due, when it is in your power to do it” (Proverbs 3:27). If money is borrowed with an agreement to repay, bankruptcy does not negate the agreement scripturally. “The wicked borrows and does not pay back, but the righteous is gracious and gives” (Psalm 37:21). Clearly, it is God’s will to pay off creditors in full. Although a discharged debt does not legally have to be repaid,⁴ Christians are bound to God’s Word, not to the legal system of this society. Voluntarily paying back creditors after bankruptcy, even if it takes an entire lifetime, is a powerful testimony to our faith—honoring God and putting others before self.

Although debtors commit to repaying creditors after bankruptcy, they need to make sure that repayment arrangements are made first with the creditor. In some cases, creditors may not want debtors to pay the debt because it has already been charged off. If creditors dismiss the debt and refuse repayment, then the debtors are free to forget the debt. However, if creditors allow debtors to make repayment arrangements, the payments need to fit within the debtors’ budgets, paying only as much as the budgets allow. In addition, debtors should not be required to pay additional charges or interest beyond the original debts that were filed with the courts.

Paying past medical bills

Paying for past medical bills can be a huge problem, especially in the case of enormous bills resulting from catastrophic illnesses or accidents. If the medical debt is with a hospital or clinic, one of the first places to obtain help is from the onsite social worker or hospital administrator. But make sure he or she has the authority to make decisions and approve payment arrangements. Don’t be afraid to negotiate the debt. Most hospitals and clinics are willing to set up payment plans—some for as little as $5 per month.⁵ Perhaps additional help can be obtained from community service organizations, such as Salvation Army, Lions Club, or Lutheran Social Services, as well as the local Department of Social Services. Also approach extended family members and friends as well as church family for assistance.⁶

If the debt is with doctors or other medical professionals, payment arrangements should be made with the office manager, business administrator, or an authority who can approve payment arrangements. Although there are some professionals who will be unwilling to make payment arrangements, many will, especially if a desire to pay the debt off as soon as possible is expressed.

Paying back tithes

Regarding catching up on past tithes, Christians must act on the conviction they have received from God’s Holy Spirit. Although generally it is not necessary to catch up on back tithes, if there is a lack of peace resulting from failure to pay past tithes, it very well could be the Holy Spirit prompting the debtor to correct the situation. But regardless of how much is given, it is important to keep in mind that God is more concerned with the motive and attitude in giving than the amount given. So, pray for God’s peace regarding paying back tithes and then respond to His directive.

Conclusion

God’s Word makes is clear that a vow (promise) of any kind is not to be taken lightly. Once someone has given his or her word, it becomes a binding contract. Therefore a vow to pay a creditor can neither be ignored nor disregarded. A commitment must be made to pay back whatever has been borrowed, regardless of circumstances or how long it takes. Solomon said, “It is better that you should not vow than that you should vow and not pay” (Ecclesiastes 5:5).

¹ Larry Burkett, Biblical Principles Under Scrutiny, Keeping a Vow, Christian Financial Concepts, 1985

² www.nobc.org/San_Antonio_Feb_97/DC08FE97/cd08fe97.html (Link no longer valid)

³ Larry Burkett, Debt-Free Living, Moody, 1989, pp. 237-243

⁴ www.ndb.uscourts.gov/forms/DischargeInfo.htm

⁵ www.oncology.com/news/v2_NewsViewPrint/1,1646,3026,00.html (Link no longer valid)