"By the very nature of the case, the god of a society is that society’s source of law. It has been thus in the fallen world since the temptation of Eve to be as 'God' by 'knowing' (determining, legislating) good and evil (Gen. 3:5). Hence, the pagan tendency for political rulers to be deified, as illustrated in the Babylonian king (Isa. 14:4, 13-14), and the Roman emperor (Matt. 22:15-22; 2 Thess. 2:4; Rev. 13:4ff)."
Kenneth L. Gentry, “Church Sanctions in the Epistle to the Hebrews,” in Theonomy: An Informed Response, ed. Gary North (Tyler, TX: Institute for Christian Economics, 1991), 189.