Now it happened in those days, that a decree went out from Caesar Augustus that all the world should be enrolled.
Should be taxed - Our word “tax” means to levy and raise money for the use of the government. This is not the meaning of the original word here. It means rather to “enroll,” or take a “list” of the citizens, with their employments, the amount of their property, etc., equivalent to what was meant by census. Judea was at that time tributary to Rome. It paid taxes to the Roman emperor; and, though Herod was “king,” yet he held his appointment under the Roman emperor, and was subject in most matters to him. Farther, as this “enrollment” was merely to ascertain the numbers and property of the Jews, it is probable that they were very willing to be enrolled in this manner; and hence we hear that they went willingly, without tumult - contrary to the common way when they were “to be taxed.”