INTRODUCTION
Because of the upcoming revision of the New Revised Standard Version, I’ve spent some time studying 1 Corinthians 6:9-10 (NASB95), which reads:
9 Or do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived; neither fornicators, nor idolaters, nor adulterers, nor effeminate, nor homosexuals, 10 nor thieves, nor the covetous, nor drunkards, nor revilers, nor swindlers, will inherit the kingdom of God.
While my earlier focus was on those who are serial and unrepentant μαλακοὶ [effeminate] and ἀρσενοκοῖται [homosexuals], the list includes other serial and unrepentant offenders who are on the road to hell. Three of those offenders are thieves, covetous, and swindlers.
Why do I single out those folks? Because it is not uncommon that churchgoing people who profess to be Christians are serial and unrepentant tax evaders. These folks see nothing wrong with evading paying taxes which is different than avoiding taxes through legal means. So is it possible that a serial and unrepentant tax evader is traveling on the road to hell?
One form of tax evasion is paying employees in cash. According to one website article (4 Business and Employment Tax Fraud | Klasing & Associates (klasing-associates.com) ), one common way self-employed people evade taxes is paying cash wages:
Employment Tax Fraud Scheme #1: Paying Cash Wages
One of the most common and straightforward methods business owners use to commit employment tax fraud is the excessive use of cash including paying employee wages in cash. Some business owners mistakenly believe that the use of cash will protect them from employment tax suspicions. However, the IRS is well aware that cash presents a greater potential for abuse and have developed specific audit policies to uncover employment tax fraud through these means.
Another way to evade taxes is to characterize employees as subcontractors (see https://markjkohler.com/7-deadly-outcomes-of-treating-employees-as-sub-contractors-it-could-be-more-dangerous-than-you-realize/ ):
Labeling as a subcontractor vs an Employee
Between a subcontractor vs an employee, the “subcontractor” label might seem like the better choice. However, this resource will talk about deadly outcomes that could affect your business if you choose to have your “employees” labeled as “subcontractors.”
We all hope that having employees will help us better succeed in our business. Whether it’s in production, sales or admin, the proper team of employees can make all the difference in the world.
However, many small business owners are often wary of the costs and extra paperwork to bring on an ‘employee’ in the business and try to cut corners. Terms such as SUTA, FUTA, FICA and Workers Compensation will often times scare the employer into making a decision that devastates their business.
Because of this, oftentimes a small business owner will be tempted to try and treat their “employees” as “sub-contractors”. This seemingly allows the business owner to ‘1099’ the worker, rather than set up payroll and follow the proper procedures when hiring an employee. But the problem is, the subcontractor vs employee risks can FAR outweigh a little savings in employment taxes.
The reality is that this can be a very dangerous practice and the IRS continues to crack down on small business owners treating employees like sub-contractors. In fact, the State of California has joined forces with the IRS and significantly increased their enforcement of employee mis-classification. These agencies and other jurisdictions consistently warn taxpayers that if they are caught paying ‘employees’ as ‘sub-contractors’, they will pay stiff penalties on top of the taxes and interest owing for payroll withholdings that should have taken place.
The specific issue is:
Can an employer who, in a serial and unrepentant manner, pays their employees in cash or “1099’s” genuine employees (falsely characterizing them as “subcontractors”) inherit the Kingdom of God according to 1 Corinthians 6:9-10?
My answer is that while such a tax evader may be “covetous” [pleonektēs] in the context of 1 Corinthians 6:9-10, I am not certain. But, one way for such a tax evader to render the issue moot is to repent of their illegal actions and do them no more.
1 CORINTHIANS 6:9-10
The Text
1 Corinthians 6:9–10 (NASB95) reads:
9 Or do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived; neither fornicators, nor idolaters, nor adulterers, nor effeminate, nor homosexuals, 10 nor thieves, nor the covetous, nor drunkards, nor revilers, nor swindlers, will inherit the kingdom of God.
Those behaviors in the offender list that could apply to a tax evader are kleptēs [NASB95 “thieves”], pleonektēs [NASB95: “covetous”], and harpax [NASB95 “swindlers”]. Let’s take a look at each behavior.
Thieves
The NASB95 translates the Greek noun kleptēs [lexical form] as “thieves.” The Logos 9 sense of the word is a criminal who typically relies on stealth to take property belonging to someone else. Louw et al.[i] define kleptēs to mean:
57.233 κλέπτης, ου m: (derivative of κλέπτω ‘to steal,’ 57.232) a person who steals—‘thief.’ κλέπτης ἦν ‘he was a thief’ Jn 12:6.
Typically, cash payments to an employee or the so-called “1099 employee” are schemes done with the employer and the employee in agreement. Therefore, while there may be stealing from the employee in a sense, it is not by use of stealth. Most likely, an employer who makes cash payments to an employee or 1099’s a genuine employee is not a kleptēs in the context of 1 Corinthians 6:9-10.
Swindlers
The NASB95 translates the Greek noun harpax as “swindlers.” The Logos 9 sense is rapacious – excessively greedy, grasping, and thieving. Louw et al.[ii] defines it to mean:
57.239 ἅρπαξ, αγος m: (derivative of ἁρπάζωa ‘to carry off by force,’ 57.235) one who carries off the possessions of another by force—‘robber, plunderer.’ οὐχ ἅρπαγες βασιλείαν θεοῦ κληρονομήσουσιν ‘robbers will not inherit the kingdom of God’ 1 Cor 6:10; ὅτι οὐκ εἰμὶ ὥσπερ οἱ λοιποὶ τῶν ἀνθρώπων, ἅρπαγες, ἄδικοι, μοιχοί ‘that I am not like other people, robbers, unjust, adulterers’ Lk 18:11. For an interpretation of ἅρπαξ as an adjective in Lk 18:11, see 25.25.
As mentioned above, cash payments to an employee and the “1099 employee” are schemes carried out without force. In reality, the employer and employee agree to evade taxes. Therefore, most likely, an employer who makes cash payments to an employee or 1099’s a genuine employee is not a harpax in the context of 1 Corinthians 6:9-10.
Covetous
The NASB95 translates the Greek noun pleonektēs as “covetous.” The Logos 9 sense is a greedy person – a person who is excessively and immoderately desirous of acquiring more and more (wealth). Louw et al.[iii] defines the word as:
25.23 πλεονέκτης, ου m: (derivative of πλεονεξίαa ‘greed,’ 25.22) one who is greedy or covetous—‘greedy person, covetous person.’ οὐ πάντως τοῖς πόρνοις τοῦ κόσμου τοῦτου ἢ τοῖς πλεονέκταις καὶ ἅρπαξιν ‘now I do not mean people of this world who are immoral or greedy or are thieves’ 1 Cor 5:10.
Another lexicon[iv] reads:
πλεονέκτης, ου, ὁ (=ὁ πλέον ἔχων; since Hdt. [7, 158 adj.]; PMagd 5, 7 [221 B.C.]; Sir 14:9; Philo, Mos. 1, 56; Ar. 10, 3; Just., A I, 12, 1) one who desires to have more than is due, a greedy person, whose ways are judged to be extremely sinful by Christians and many others. (S. πλεονεξία and JWeiss on 1 Cor 5:11. In Hellenic society this was a violation of the basic principle of proportion and contrary to the idea of beneficent concern for the citizenry.)
Another lexicon[v] defines pleonektēs as:
Πλεονέκτης, ου, ὁ, (πλέον, ἔχω,) prop. ‘one who would have more than others,’ i.e. a covetous person, a defrauder, 1 Cor. 5:10, 11.
Still another lexicon[vi] reads:
4123 πλεονέκτης [pleonektes /pleh·on·ek·tace/] n m. From 4119 and 2192; TDNT 6:266; TDNTA 864; GK 4431; Four occurrences; AV translates as “covetous” four times. 1 one eager to have more, esp. what belongs to others. 2 greedy of gain, covetous.
The Brill Dictionary of Ancient Greek by Franco Montanari, 3rd Edition (2013) lists on page 1681 the following relevant definitions for pleonektēs and related words: to aspire to have more; desire to gain; to achieve an advantage; to have the most; to have a greater share or portion; to overcome, swindle or defraud; fraud; trickery; or dishonest.
One commentator[vii] reads [emphasis added]:
He then turned to other social sins: (1) thieves, those who steal as a way of life; (2) the greedy, those who have unquenchable desire to possess for themselves; (3) drunkards, those who imbibe alcohol to excess; (4) slanderers, those who falsely accuse others; and (5) swindlers, those who take what is not theirs.
Except for the addition of thieves and the expansion of the sexually immoral into subclasses of adulterers, male prostitutes, and homosexual offenders, this list is identical to the list in 1 Corinthians 5:10–11. Paul hoped the Corinthians would remember that people who practice such things would not inherit the kingdom of God. He implied that professed believers in Corinth who lived such lifestyles should take care that they were truly in the faith, knowing that if they did not repent they would perish. He also pointed out the folly of taking lawsuits before these kinds of people, as if such wicked people could judge rightly between Christians.
As mentioned above, cash payments to an employee and the “1099 employee” are schemes carried out without force. The employer and the employee are trying to steal from the government. Therefore, the employer falls within the scope of the expressions a person who is excessively and immoderately desirous of acquiring more and more (wealth), a covetous person who desires to have more than is due, a greedy person, and one who would have more than others. The same can be said for an employee who does not pay taxes on what they receive from their employer.
CONCLUSION
It seems to be possible that an employer who, in a serial and unrepentant manner, makes cash payments to an employee or 1099’s a genuine employee may be a pleonektēs in the context of 1 Corinthians 6:9-10. However, I cannot opine with a high degree of certainty that such is always the case. I can say with certainty that one way for such a tax evader to render the issue moot is to repent of their illegal actions and do them no more.
IF YOU ARE UNSURE ABOUT YOUR SALVATION
If you are unsure about your salvation, you need to check out my new (published in October, 2021) book The Salvation Meter: Biblical Self-Diagnostic Tests to Examine Your Salvation and Spiritual Growth (book link at Xulon Press: https://www.xulonpress.com/bookstore/bookdetail.php?PB_ISBN=9781662828638 ). At Amazon the book link is https://www.amazon.com/Salavation-Meter-Biblical-Self-Diagnostic-Spiritual/dp/1662828632 . I also have website in which I am updating the content in the book. The link to my website for the book is https://thesalvationmeter.com .
IF YOU ARE NOT A CHRISTIAN
If you are reading this post and are not a Christian, your eternal destination is hell unless God intervenes. But, your destiny can change. Today can be the day of your salvation. Please see my blog (https://stevebelsheim.com/2020/04/20/for-god-so-loves-you-2/) for a description of how you can be saved and a more concise description at my (https://stevebelsheim.com/2020/10/20/there-is-hope-even-when-there-seems-to-be-no-hope-2/ ).
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[i] See Louw, J. P., & Nida, E. A. (1996). In Greek-English lexicon of the New Testament: based on semantic domains (electronic ed. of the 2nd edition., Vol. 1, p. 583). United Bible Societies.
[ii] Louw et al., supra, at Vol. 1, p. 583.
[iii] Louw, et al., supra, Vol. 1, p. 291.
[iv] Arndt, W., Danker, F. W., Bauer, W., & Gingrich, F. W. (2000). In A Greek-English lexicon of the New Testament and other early Christian literature (3rd ed., p. 824). University of Chicago Press.
[v] Bloomfield, S. T. (1840). In A Greek and English Lexicon to the New Testament (p. 346). Longman, Orme, Brown, Green, & Longmans.
[vi][vi] Strong, J. (1995). In Enhanced Strong’s Lexicon. Woodside Bible Fellowship.
[vii] Pratt, R. L., Jr. (2000). I & II Corinthians (Vol. 7, pp. 89–90). Broadman & Holman Publishers.