THE BIRTH OF JESUS

Luke 2:1-7 And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed. (And this taxing was first made when Cyrenius was governor of Syria.) And all went to be taxed, every one into his own city. And Joseph also went up from Galilee, out of the city of Nazareth, into Judea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:) to be taxed with Mary his espoused wife, being great with child. And so it was, that, while they were there, the days were accomplished that she should be delivered. And she brought forth her firstborn son, and wrapped him in swaddling clothes, and laid him in a manger; because there was no room for them in the inn.

Chronologically, "In those days" refers to the six months following the birth of John the Baptist to his parents, Zacharias and Elisabeth. Caesar Augustus, the nephew of Julius Caesar, who succeeded him, ruled the Roman Empire. Although King Herod the Great ruled Palestine at this time, he was subservient to the emperor since this was a provincial protectorate of the Roman government. This being so, it was during those days that Caesar Augustus issued a decree ...that all the world should be taxed. Then, as it is today, governments levy and collect taxes from individuals, business activities, and from other usages, such as road or toll fees, in order to fund all governmental activities. Primarily, taxes on individual residents of the Roman Empire, is referred to in the lesson text. Whether this tax was imposed only on the Jewish nation or on all nations that make up the entire Roman Empire, is possible but not significant.

Much unfruitful discussion has been made about verse 2, regarding the time of Jesus' birth as it relates to the period of Cyrenius' reign as governor of Syria. Without dwelling on these historical disagreements, we know that taxes were levied and were to be collected from all Jews dwelling in Palestine at the time of Jesus' birth. Therefore, all Jews went to be taxed, every one into his own city. In order for Israelites to maintain their heritage, Mosaic Law required each person to be enrolled by tribes and families within the land they received as their original inheritance during the days of Joshua. Joseph and Mary were currently residing in Nazareth of Galilee, which was probably located in the land assigned to the Jewish patriarch, Zebulun. Therefore, it was necessary for them to travel to the city of Bethlehem, because he (Joseph) was of the house and lineage of David. This city was located in the land originally given to Judah, the Jewish tribe from which their family came. It was here that they were enrolled, and here they had to travel in order to be taxed by the Roman government.

Due to Mary being great with child, wouldn't it have been wiser for her to stay home and Joseph to go to Bethlehem for their tax enrollment? That was probably so. However, some seem to think that since Mary was also of the lineage of David, she was required to also be present for this taxation process. This we know, that the birth of Jesus was to take place in Bethlehem (Mic. 5:2). And since Mary was due to give birth, it seems that God's will was made known to Mary and Joseph - that she must make this journey in order for this prophecy to be fulfilled. This place of birth - Bethlehem, was one of the ways that the Jewish nation was to prophetically identify Jesus as the Messiah, the Son of God and Savior of the world.

And so it was, that, while they were there, the days were accomplished that she should be delivered. This entire story of Jesus' birth was surely being orchestrated by God's providential hand - the miraculous conception of Jesus, the taxation order by the Roman government that brought Mary and Joseph from Nazareth to Bethlehem at the exact time for the birth of Jesus to take place, and the fact that she brought forth her firstborn Son (See Isa. 7:14), and wrapped Him in swaddling clothes, and laid Him in a manger; because there was no room for them in the inn. This humble beginning was foretold in Isaiah 53:2-3. There, the world was assured that our Savior would lack comeliness and beauty; He would be despised and rejected of men; He would be a Man of sorrows, and acquainted with grief; and we are told that, from His birth until His death, He was despised, and we esteemed Him not. This described the birth, life, and death of Jesus our Savior, through whom God offered the hope of eternal salvation to you and me.