Taxed
Luke 2: “1 And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxeda. 2 (And this taxing was first made when Cyrenius was governor of Syria.) 3 And all went to be taxedb, every one into his own city. 4 And Joseph also went up from Galilee, out of the city of Nazareth, into Judaea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:) 5 To be taxedc with Mary his espoused wife, being great with child.[1]
I. Taxed
A. Population
B. Pronounced
II. Taxed
A. People
B. Places
III. Taxed
A. Persons
B. Promise
Introduction: One of the things that you learn how to do in a Bible College or Seminary is to look for patterns in scripture. If there is a word that appears several times in the context of a paragraph or chapter, there is probably something that the author is bringing to your attention that deserves further study.
Today we will hear from Luke chapter two again. Last Sunday morning we heard from the end of this chapter and today as we are now in this week of Christmas, we will hear from the beginning of the chapter about how and why Joseph took Mary to deliver Jesus in that place called Bethlehem.
One of the things that we who receive income are thinking about every New Year is the infamous IRS or the Internal Revenue Service. We don’t have empires anymore because we are supposed to have this illusive thing called freedom,
Last week some of our population remembered the event that triggered our revolutionary war. The king of England, that guy who descended from the King James who had the Bible translated into the language most prevalent for that day, that king that probably never set foot on this nation, that king demanded that we pay a tax on tea, The Boston Tea party happened and it started big revolution.
God uses events in this world that are predicted or prophesied to bring on the things that will change this world. When the church gets too involved in judging what is going on in the world, we are in danger of losing sight of Jesus. We are taking our eye off the prize. The devil likes that. He even tried that on Jesus.
Paul noted how God uses world events to coincide with His purpose. If we understand Romans 8:28, “28 And we know that all things work together for good to them that love God, to them who are the called according to his purpose.” [2] then we can rest in the fact that God is indeed in control.
God uses the bonds that hold us, taxes if you will, oftentimes to make us want Him. When the time is right, He sends forth His Son. Galatians 4:3-5 says this, “3 Even so we, when we were children, were in bondage under the elementsa of the world: 4 But when the fulness of the time was come, God sent forth his Son, made of a woman, made under the law, 5 To redeem them that were under the law, that we might receive the adoption of sons.” [3]
So God even uses taxes to bring glory to this fallen world.
Scripture: The scripture is Luke 2:1 - 5. When you have found it please rise to your feet for the reading of God’s written word.
Prayer: Please be seated
Message: Notice in these five verses that the word taxed is used three times. So what is tax? For the one who puts the tax on others, the word seems to have a different definition. When I think of a tax my mind says burden. Think about it. What is taxing you?
The tax spoken of here in these verses does not mean burden for the guy who imposed the general taxation on the world under Roman rule. Caesar Augustus didn’t pay the tax, he received the tax.
For those who really look for odd truths in the Bible, in Roman numbers the prefix Dec = 10, Nov = 9, Oct = 8, Aug = 7. Caesar Augustus then was probably the seventh Caesar. In Hebrew the number seven equals completion. Caesar the seventh? Fullness of time?
Remember Galatians 4:4? “4 But when the fulness of the time was come, God sent forth his Son, made of a woman, made under the law” [4] Not just in any Caesar’s time did Jesus come, but the seventh Caesar. What do ya think about that? Coincidence? Oh well, I’m chasing rabbits again…
In verse four of our focal text the whole population of the Roman controlled world was to be taxed. One man pronounced that on everybody and I expect anybody who complained about it didn’t complain very long. We’re not going to discuss the fairness of who is taxed and who receives the benefit today. We’ll just leave it that God even took taxation into His decision when to send His Son. He uses everything for our benefit. Can you trust Him with every aspect of your life? Even your tax return?
Luke made a point in verse two that the tax proclamation went down to every province. Joseph happened to be in Nazareth in the area of Galilee which at that time was part of Syria. Verse two said that the taxing proclamation was first made when the governor of Syria was Cyrenius. So Joseph got the word that he had to leave there and return to the place of His family origin. People had to register for taxes in certain places. That wouldn’t be too bad for Rachael and I. Her Dad came from Apex, my Dad came from Moncure. For our siblings, that would be a trip if people had to go back to places where the family started. Now Rachael does our tax return on-line. We don’t have to leave our house.
Karen puts the outline on the back of your bulletin for your convenience and it is handy if you want to make notes and keep up with where the outline is going along with the sermon. Thanks Karen. Notice there down in the footnotes where taxed is footnoted three times a, b, and c. In verse one taxed is footnoted enrolled with an “a.” The emperor insisted that the people must be enrolled. Once they were enrolled they were in the system so to speak. Notice in verses three and five the footnotes are “b” and “c” which say inrolled. Whether they wanted to be involved or not, this imposition was not for discussion and once you were in, you were in. Once a taxpayer always a taxpayer. So my question, what’s changed?
But it goes deeper than that spiritually. God the Father who is ruler of all has given us the grace to be saved once and for all. He reached out at just the right time and proclaimed that if we would but come to that place of surrender, we are in! Are you in? If you are in, you are in!
Just a point of fact in case anyone attempts to threaten your faith in the Bible. It says in verse four that Joseph went up from Galilee out of Nazareth into Judea to Bethlehem. If someone has not challenged you with this on a map, I’m surprised. Bethlehem is not north of Nazareth, it is way south. You must go through Samaria to get there. If you ever go to the Promised Land to see for yourself, that’s a fact.
If you leave Raleigh and go to Apex, you will be headed south too but your will also be going up because Apex is the highest peak on the old Seaboard Railroad route. That’s why Apex got it name. That’s why the parkway through town is the "peak way." Let not your heart be troubled. Almost caught that rabbit that time.
Joseph had to go to Bethlehem because of who he descended from. Isn’t it amazing that Mary also descended from David? In the two genealogical lists in Luke and Matthew you can find where Mary and Joseph’s lineage separates after David but from David they both came.
In verse five, there it is! Two persons to be inrolled with an “i” together with the One who would be the Savior, Messiah, Redeemer, Wonderful, Counselor, Lord. Two persons, One promise forever amen.
Prayer:
Invitation: This whole world is taxed. We have a burden that we could not be released from on our own. Someone had to come and pay that burden so that we might once and for all be free to be what we were intended to be.
The Jews are and always will be God’s chosen people. We look at them to find our way to Jesus because if we are going to be released we too must return to where we started and admit that we are sinners saved by grace.
We know that Jesus came and that we must return to the place where we left the path that He chose for us. This is the reminder of what Christmas really means. We can return to the place and be indwelled with His Spirit to never leave again.
I pray that we, this church family called Merry Oaks Baptist Church, do have a Merry Christmas. I pray that the New Year will bring us more than a time to figure out how to pay taxes and bills. I pray that we fulfill all that God has for us to do because He has something special and unique for us to do that only He can do through us as His bride.
This evening we will enjoy His blessings as we return to rejoice with each other.
Merry Christmas! Let’s sing…
a taxed: or, enrolled
b taxed: or, inrolled
c taxed: or, inrolled
[1] The Holy Bible: King James Version. (1995). (electronic ed. of the 1769 edition of the 1611 Authorized Version., Lk 2:1–5). Bellingham WA: Logos Research Systems, Inc.
[2] ibid., Ro 8:28
a elements: or, rudiments
[3] ibid., Ga 4:3–5
[4] ibid., Ga 4:3–4
