What brought Mary and Joseph to Bethlehem? Was it a census or was it a tax?
Older readers here grew up with Luke 2:1 in the KJV:
And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
However, the NIV, NLT, NASB prefer it was that the world — their immediate world — should report for the “census;” while the NKJV, CSB and ESV prefer “to be registered.”
The Pulpit Commentary blends the two meanings: “…more accurately, that there should be a registration, etc.; that is, with a view to the assessment of a tax.” Ellicott’s Bible Commentary offers a different solution to the translation differences, in reference to our understanding of the key word: “The word ‘taxed’ is used in its older English sense of simple “registration,” and in that sense is a true equivalent for the Greek word. The corresponding verb appears in Hebrews 12:23. It does not involve, as to modern ears it seems to do, the payment of taxes.”
Some pastors have referred to what was happening as a “poll tax.” Wikipedia defines this,, “A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Head taxes were important sources of revenue for many governments from ancient times until the 19th century.”
In any event, online registration wasn’t an option, and it required travel to one’s birthplace. People with even a superficial awareness of the narrative know that this resulted in a lack of available guest space for Mary and Joseph, and the resultant childbirth taking place under inauspicious circumstances.
The travel crush is similar to what we see each year at this time, and the lack of available sleeping space is amplified this year in North America by the number of people being stranded in airports, forced to sleep in chairs and on blankets in waiting areas. I haven’t heard of any babies being born in airline terminals, but it’s still early in the story as I type this.
In a word then, chaos.
Jesus is born into a less than pleasant, less than ideal situation on the domestic front, and on the broader political front, the tax/census is a reminder of the Roman occupation. Further, looming on the horizon is the possibility that part of the census/registration is compiling updated listings of able-bodied people available for military conscription.
In several words then, inconvenience, taxation, foreboding (in terms of future military draft.)
This is the world to which Christ enters.
And it completely contrasts with the world that he vacated in order to be incarnate; in order to be Immanuel, God with us.
The Christmas carol, “Thou Didst Leave Thy Throne” begins,
Thou didst leave Thy throne and Thy kingly crown,
When Thou camest to earth for me;
But in Bethlehem’s home was there found no room.
For Thy holy nativity
The song, “If That Isn’t Love” begins in the same place, but immediately cuts to the reason for His coming,
He left the splendor of heaven.
Knowing His destiny.
Was the lonely hill of Golgotha
There to lay down His life for me.
The cross is always in view, from the initial announcement to Mary that she is “with child” to Simeon’s prophetic word (Luke 2) that in Jesus, he (Simeon) has seen the salvation of God (or we could amplify, knowing the trajectory of the story, that he has seen the means of salvation.)
And Jesus himself takes on this role, looking past the chaos. With the narrow lens of our 2022 Christmas in North America, we could talk about looking past the canceled flights and the closed freeways. Or broader, looking past a situation where Christianity being increasingly marginalized each year at this time, and looking past the disappointment of canceled Christmas Eve services.
Historically we could say, he looks past the people who despise him, and even close friends who will betray him (Judas), deny him (Peter) or doubt his ability to have brought about the salvation promised (Thomas).
But he does all this awaiting a future promise, a future hope.
For the joy set before him he endured the cross, scorning its shame, and sat down at the right hand of the throne of God. – Hebrews 12:2b NIV
Jesus enters our world in the place of chaos and inconvenience, and our similar circumstances this year should remind us of his.
Christianity 201 
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