Luke 2:3

And all went to be taxed, every one into his own city.

Luke 2:3 belongs to the account of Jesus' birth, whose earthly setting was lowly and without outward display, showing that He veiled His glory to draw people by heavenly truth rather than by riches, honor, or worldly greatness. The verse itself gives no specific explanation of the census or of going to one's own city.

The enrollment was Rome's decree under Augustus Caesar requiring all people to go to their own city to be taxed and have their names enrolled. Under that decree Joseph and Mary traveled from Nazareth in the hills of Galilee to Bethlehem, the city of David, with Mary traveling with Joseph. Joseph went to Bethlehem because he belonged to David's family and Bethlehem was David's city. Mary was of David's lineage as a descendant of David, and the Son of David was to be born in David's city. Joseph and Mary made the journey as weary travelers. Angels attended Joseph and Mary on the journey.

The imperial decree served God's purpose and providence by bringing them to Bethlehem, where Jesus was born. Augustus was made God's agent to bring the mother of Jesus to Bethlehem, just as Cyrus was brought to the throne of the world empire to set free the Lord's captives. Christ's birth in this setting took place when the appointed time had come. The journey brought them in God's providence to the place prophecy had named and foretold for Christ's birth. The enrollment fulfilled the prophecy that from Bethlehem would come forth a ruler in Israel whose origins are from ancient times, from eternity.

On arrival they vainly sought rest at the inn because the wealthy and honorable had been welcomed and no room was left for the humble pilgrims, so they took refuge in a rough building used to shelter animals, where the Saviour of the world was born and laid in a manger. The verse is part of the account of Jesus' birth but does not reveal the day on which He was born. December 25 is only supposed to be His birthday, and the day itself should not be treated as sacred or worshiped.