And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
All Commentaries on Luke 2:1 Go To Luke 2
Ambrose of Milan
AD 397
He has rightly added the name of the governor, to mark the course of time. For if the names of the Consuls are affixed to the tables of prices, how much more ought the time to be noted down, of that event which was the redemption of all men?.
There is described a secular registration, implied a spiritual, to be laid before the King not of earth but of Heaven; a registering of faith: a census of souls. For the old census of the Synagogue was abolished, a new census of the Church was preparing. And to decide that the census was not of Augustus, but of Christ, the whole world is ordered to be registered. For who could demand the registration of the whole world but He who had dominion over it, forthe earth is not of Augustus, but the earth is the Lord's?.
This was then the first public enrollment of souls to the Lord, to Whom all enroll themselves not at the voice of the crier, but of the Prophet, who says, O clap your hands, all you people. But in order that men might know that the taxing was just, there came up to it Joseph and Mary, the just man and the virgin. He who kept the word and she who obeyed it.