דינא דמלכותא דינא

Since the mitzvah is not written straight out in the Torah, the trail of דינא דמלכותא דינא had to start in its first mention, which is in the Gemara. Once I traced it back to the Shulchan Aruch, I discovered that he sources the mitzvah as a מצוה דאורייתא. According to the Shulchan Aruch, if you do not keep the monetary laws of the government, you have violated the מצוה דאורייתא of stealing. (see Shulchan Aruch 369:6)

The first mention of דינא דמלכותא דינא, the law of the land being considered law from a halachic

standpoint, is in this Gemara. The Mishna says that a person can lie to a tax collector

who is coming from the government, but that would seemingly go against the principle that the law of the land is halacha. However, in this specific case, the tax collector either did not have a set tax, or was not connected to the government. From here, it is evident that דינא דמלכותא דינא only applies when the law, or in this case the tax, is a legitimate standing law coming from the government itself.

Furthermore, the law of the land usurps Halacha if it is stricter. The Gemara says that if an non-Jew sells land to a Jew, it is is ownerless like the desert, and anyone who perfomrs a Chazaka is the one who acquires it. This is bacause when the payment reaches the non-Jew, the land is automatically no longer his, but it doesnt belong the the jew until he gets the deed. However, according to Shmuel, דינא דמלכותא דינא. the law of the government is the law, so

When a king cuts down trees belonging to private property and uses them for a bridge, one is permitted to cross over it. Similarly, if he destroys homes in order to construct a road or a wall, it is permitted to benefit from it. The same principle applies in all similar situations, because the laws of a king are binding.

When does the above apply? When the coins issued by a king are the tender of the land. This shows that the inhabitants of that land have accepted him and consider him to be their leader and themselves to be his subjects. If, however, the coins he issues are not the tender of the land, he is considered to be a robber who takes by the force of arms. He and his servants are like a band of armed thieves, whose laws are not binding. Such a king and his servants are considered to be robbers in all respects.

When do we know that the tax collector is a thief? If there is no set tax, even if it is from the king, and he takes whatever he wants with no limit. But, if the king makes a set tax that everyone has to give a known amount, and it is known that the tax collector is trustworthy and wont collect more than necessary, the tax collector is not a thief. Because the law of the land is the law, it is assur for someone to not pay the tax. If they run from the tax, they are a thief. They are stealing from the king (the government) whether it is a king who worships avoda zara or a Jewish king.

A tax collector is like a thief when the tax is an avoda zara tax or its a tax from the king where there's no limit and the tax collector can take whatever they want. But, its a set, limited tax from the king (even if the Jews have to give more than the non Jews, its still considered limited) and the tax collectors dont add any more to the tax, then we must pay the tax because the law of the land is the law. If someone runs away from the tax, they are violating the מצוה דאורייתא that you can't steal. They are stealing from the king (the government) whether it is a king who worships avoda zara or a Jewish king.