Taxing

Concept

"Taxing" in the KJV (Luke 2:1–2; Acts 5:37) translates the Greek apographe, a census-enrollment for purposes of taxation. Augustus's decree of a worldwide enrollment (Luke 2:1) places the birth of Jesus in the context of Roman imperial administration — providing the occasion for Mary and Joseph's journey from Nazareth to Bethlehem, fulfilling Micah's prophecy (Mic. 5:2). The enrollment is associated with Quirinius as governor of Syria (Luke 2:2), which has generated significant historical debate about the chronology of Roman census-taking in Judea. The taxing of Acts 5:37 refers to the census of 6 A.D. (confirmed in Josephus) that provoked Judas of Galilee's revolt and the founding of the Zealot movement.