Luke 2:1

And it came to pass in those days
When John the Baptist was born, and Christ was conceived, and his mother pregnant with him, and the time of his birth drew on. The Ethiopic version reads, "in that day"; as if it was the same day in which John was circumcised, and Zacharias delivered the above song of praise: that there went out a decree from Caesar Augustus; second emperor of Rome; the name Caesar was common to all the emperors, as Pharaoh to the Egyptians, and afterwards Ptolemy. His name Augustus, was not his original surname, but Thurinus; and was given him, after he became Caesar, to express his grandeur, majesty, and reverence; and that by the advice of Munatius Plancus, when others would have had him called Romulus, as if he was the founder of the city of Rome {z}: by him a decree was made and published,

that all the world should be taxed;
or "registered", or "enrolled"; for this was not levying a tax, or imposing tribute upon them, but a taking an account of the names of persons, and of their estates; and which might be, in order to lay a tax upon them, as afterwards was: for the payment of a tax, there was no need of the appearance of women and children; and so the Arabic version renders it, "that the names the whole habitable world might be described, or written down": such an enrolment had been determined on by Augustus, when at Tarracon in Spain, twenty seven years before; but he was diverted from it by some disturbances in the empire, so that it was deferred to this time, in which there was a remarkable interposition of divine providence; for had this enrolment been made then, in all likelihood it had not been done now, and Joseph and Mary would not have had occasion to have come to Bethlehem: but so it must be; and thus were things ordered by an infinite, and all wise providence to effect it: nor did this enrolment reach to all the parts of the known world, but only to the Roman empire; which, because it was so very large as it was, and in the boasting language of the Romans was so called, as, Ptolemy Evergetes

F26 Suetonius in Vita Octav August. sect. 7.
F1 Apud Fabricii Biblioth Gr. Tom. 2. p. 608.
F2 T. Bab. Sanhedrin, fol. 98. 2.