“In those days a decree went out from Caesar Augustus that all the world should be registered . . . And all went to be registered, each to his own town.” —Luke 2:1, 3
There is nothing unusual about filing and paying taxes, except when you receive a generous refund. Likewise, paying taxes in New Testament times was completely normal. Luke explains that it was tax time for the Jews as Caesar issued a decree for the purpose of assessing taxes. This was business as usual. Nothing out of the ordinary was occurring—or so it seemed.
Amazingly, this decree is what God used to bring Joseph and Mary to the prophesied birthplace of the Messiah. The prophet Micah foretold that the Christ would be born in Bethlehem:
“But you, O Bethlehem Ephrathah, who are too little to be among the clans of Judah, from you shall come forth for me one who is to be ruler in Israel, whose coming forth is from of old, from ancient days (Micah 5:2).
There’s just one problem—Mary was not in Bethlehem (Luke 2:4). Thankfully, this taxation would take them there because, in order to comply, every Jew had to travel back to their hometown. For Joseph, this was Bethlehem, the city of David. Luke says that Mary and Joseph proceeded to Bethlehem (v. 4) and it is there that Mary, “gave birth to her firstborn son and wrapped him in swaddling cloths” (v. 7).
God sovereignly moved in the heart of Caesar (Prov. 21:1) to fulfill His word concerning Jesus. The Sovereign Lord of the universe used an ordinary taxation for an extraordinary purpose. Even today, God uses ordinary people and events for extraordinary purposes. God didn’t create the world and then abandon it—He is actively involved in the creation at each moment to accomplish His sovereign will. He will use whatever it takes to fulfill His perfect plan—even things that are completely normal.
Right now, God is active in the ordinary things of your life—the day-to-day happenings that appear humdrum. As John Piper has said, “God is always doing 10,000 things in your life, and you may be aware of three of them.” So, take heart if you have an ordinary life because God used a standard taxation to bring Jesus Christ into the world. Who knows what He will do through the ordinary things in your life? To be sure, whatever He does is always for your good and His glory (Gen. 50:20; Rom. 8:28; 11:36).
Brandon is the founder and main contributor to Brandon’s Desk, the blog with biblical resources from his ministry. He is proud to be the pastor of the family of believers at Locust Grove Baptist Church in Murray, Kentucky. He and his wife Dakota live there with their three dogs, Susie, Aries, and Dot.