the nativity account is to the first one, while Acts 5:37 speaks of the second census. This allows Luke’s dating of Jesus’ birth to align with the historical facts in Matthew, who places the birth of Jesus during the reign of Herod the Great, who died in 4 BC. The census was used by Rome for both military and revenue purposes and was therefore mandatory: “All returned to their own ancestral towns to register for this census” (2:3). Though the Jews were exempt from military service, they were still
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