Romans 13:5 is a near echo of a saying of Jesus: “Therefore, it is necessary to submit [live within the order] to the authorities … because of conscience.” Here’s what Jesus said in Matthew 17:26-27: “Then the sons are exempt [from Temple tax] … but so that we may not offend them, go to the lake… give it to them for my tax and yours.”
If Paul brings in conscience after his argument from pragmatics — they’ve got the sword (Rom 13:1-4), does that mean conscience is secondary?
Always? Obviously not. In general? Obviously.