Romans 13:1
Romans 13:11Everyone must submit himself to the governing authorities, for there is no authority except that which is from God. The authorities that exist have been appointed by God.
JWs acknowledge civil authority as "God's arrangement" but subordinate it to theocratic loyalty in all matters of conflict. The Watchtower historically taught that "superior authorities" were Jehovah and Jesus (1929–1962) before reverting to the standard reading of secular governments. Obedience to the state is conditional on not conflicting with organisational directives, including refusal of alternative military service (1940s–1996), blood transfusions, and mandatory abuse reporting.
Paul names governing authorities as "God's minister" (theou diakonos) — an arrangement placed by God for the punishment of wrongdoing and the protection of the vulnerable. The passage creates a positive obligation to cooperate with civil authority, not merely to avoid breaking the law. This bears directly on mandatory reporting of child abuse: cooperating with "God's minister" in protecting children is not a compromise of theocratic loyalty but its expression. The alternative-service refusal (1940s–1996) is also significant: Jesus in specifically addressed state-compelled civilian service ("go with him two miles") and commanded compliance. The Governing Body itself voted 11–5 to change the policy in 1978, but one switched vote kept young men in prison for eighteen more years.