Luke 2:1

All the world; the words in the Greek may denote either all the Roman world, that is, the Roman empire, or Palestine and the neighboring countries.

Should be taxed; literally, should be enrolled, that a census might be taken of the inhabitants in order to their taxation. This enrollment was a practical act of Roman sovereignty, and a most decisive proof that the sceptre had departed from Judah. Wicked men, in the prosecution of their selfish purposes, without intending and without knowing it, take such courses as fulfil the predictions and accomplish the benevolent purposes of God. Compare Isaiah 10:5-17.