Taxing

(Luke 2:2; R.V., "enrolment"), "when Cyrenius was governor of
Syria," is simply a census of the people, or an enrolment of
them with a view to their taxation. The decree for the enrolment
was the occasion of Joseph and Mary's going up to Bethlehem. It
has been argued by some that Cyrenius (q.v.) was governor of
Cilicia and Syria both at the time of our Lord's birth and some
years afterwards. This decree for the taxing referred to the
whole Roman world, and not to Judea alone. (See CENSUS
T0000751.)