Romans 13:1-7 (NASB):
Every person is to be subject to the governing authorities. For there is no authority except from God, and those which exist are established by God. 2 Therefore whoever resists authority has opposed the ordinance of God; and they who have opposed will receive condemnation upon themselves. 3 For rulers are not a cause of fear for good behavior, but for evil. Do you want to have no fear of authority? Do what is good and you will have praise from the same; 4 for it is a servant of God to you for good. But if you do what is evil, be afraid; for it does not bear the sword for nothing; for it is a servant of God, an avenger who brings wrath on the one who practices evil. 5 Therefore it is necessary to be in subjection, not only because of wrath, but also for the sake of conscience. 6 For because of this you also pay taxes, for rulers are servants of God, devoting themselves to this very thing. 7 Pay to all what is due them: tax to whom tax is due; custom to whom custom; respect to whom respect; honor to whom honor.
Luke 4:5-7 (NASB):
5 And he led Him up and showed Him all the kingdoms of the world in a moment of time. 6 And the devil said to Him, “I will give You all this domain and its glory, for it has been handed over to me, and I give it to whomever I want. 7 Therefore if You worship before me, it shall all be Yours.”
Romans makes quite clear that rulers and governing authorities are servants of God, who established them. However, Luke quotes Satan claiming to be the one in charge of all the kingdoms of the Earth. So, is God in charge or Satan in charge? Or was Satan telling one more of his lies? How can we reconcile these two passages?