This was the first registration when Quirinius was governor of Syria.
The fulness of time was now come, when God would send forth his Son, made of a woman, and made under the law; and it was foretold that he should be born at Bethlehem. Now here we have an account of the time, place, and manner of it. I. The time when our Lord Jesus was born.
Commenting on Luke 2:1-7
And this taxing was first made,.... Or "this was the first enrolment, or taxing" in the Jewish nation; for there was another afterwards, when Judas the Galilean arose, and drew many after him, Act 5:38. When Cyrenius was governor of Syria; or "of Cyrenius" "governor of Syria"; that is, it was the first that he was, concerned in; who not now, but afterwards was governor...
Verse 2. And this taxing was first made, &c. This verse has given as much perplexity, perhaps, as any one in the New Testament. The difficulty consists in the fact that Cyrenius, or Quirinius, was not governor of Syria until twelve or fifteen years after the birth of Jesus. Jesus was born during the reign of Herod. At that time Varus was president of Syria.