WASHINGTON – At the National Prayer Breakfast last week, seeking theological underpinning for his drive to raise taxes on the rich, President Obama invoked the highest possible authority. His policy, he testified “as a Christian,” “coincides with Jesus’ teaching that ‘for unto whom much is given, much shall be required.’”

Now, I’m no theologian, but I’m fairly certain that neither Jesus nor his rabbinic forebears, when speaking of giving, meant some obligation to the state. You tithe the priest, not the tax man. The Judeo-Christian tradition commands personal generosity.

But no matter. Let’s assume that Obama has biblical authority for hiking the marginal tax rate exactly 4.6 points for couples making more than $250,000 (depending, of course, on the prevailing shekel-to-dollar exchange rate). Let’s stipulate that Obama’s prayer-breakfast invocation of religion as vindicating his politics was not, God forbid, crass, hypocritical, self-serving electioneering, but a sincere expression of a social-gospel Christianity that sees good works as central to the very concept of religiosity.

Fine. But this Gospel according to Obama has a rival – the newly revealed Gospel according to Sebelius, over which has erupted quite a contretemps. By some peculiar logic, it falls to the health and human services secretary to promulgate the definition of “religious” – for the purposes, for example, of exempting religious institutions from certain regulatory dictates.

Such exemptions are granted in grudging recognition that, whereas the rest of civil society may be broken to the will of the state’s regulators, our quaint Constitution grants special autonomy to religious institutions.

Accordingly, it would be a mockery of the Free Exercise Clause of the First Amendment if, for example, the Catholic Church were required by law to freely provide such “health care services” (in secularist parlance) as contraception, sterilization and pharmacological abortion – to which Catholicism is doctrinally opposed as a grave contravention of its teachings about the sanctity of life.

Ah. But there would be no such Free Exercise violation if the institutions so mandated are deemed, by regulatory fiat, not religious.

And thus, the word came forth from Sebelius decreeing the exact criteria required (a) to meet her definition of “religious” and thus (b) to qualify for a modicum of independence from newly enacted state control of American health care, under which the aforementioned Sebelius and her phalanx of experts determine everything – from who is to be covered, to which treatments are to be guaranteed free-of-charge.

Criterion 1: A “religious institution” must have “the inculcation of religious values as its purpose.” But that’s not the purpose of Catholic charities; it’s to give succor to the poor. That’s not the purpose of Catholic hospitals; it’s to give succor to the sick. Therefore, they don’t qualify as “religious” – and therefore can be required, among other things, to provide free morning-after abortifacients.

Criterion 2: Any exempt institution must be one that “primarily employs” and “primarily serves persons who share its religious tenets.” Catholic soup kitchens do not demand religious IDs from either the hungry they feed or the custodians they employ. Catholic charities and hospitals – even Catholic schools – do not turn away Hindu or Jew.

Their vocation is universal, precisely the kind of universal love-thy-neighbor vocation that is the very definition of religiosity as celebrated by the Gospel of Obama. Yet according to the Gospel of Sebelius, these very same Catholic institutions are not religious at all – under the secularist assumption that religion is what happens on Sunday under some Gothic spire, while good works are “social services” that are properly rendered up unto Caesar.

This all would be merely the story of contradictory theologies, except for this: Sebelius is Obama’s appointee. She works for him. These regulations were his call. Obama authored both gospels.

Therefore: To flatter his faith-breakfast guests and justify his tax policies, Obama declares good works to be the essence of religiosity. Yet he turns around and, through Sebelius, tells the faithful who engage in good works that what they’re doing is not religion at all. You want to do religion? Get thee to a nunnery. You want shelter from the power of the state? Get out of your soup kitchen and back to your pews. Outside, Leviathan rules.

The contradiction is glaring, the hypocrisy breathtaking. But that’s not why Obama offered a hasty compromise on Friday. It’s because the firestorm of protest was becoming a threat to his re-election. Sure, health care, good works and religion are important. But re-election is divine.

© 2012, The Washington Post Writers Group