The Virgin Birth of Jesus Christ 

birth, because there the local religious leaders, and the genealogical records they kept, could be used to identify 

each person and their degree of wealth. Thus any proposed year for the Birth of Jesus Christ in the first several 

years 

B.C.

 has no census/taxation associated with it, as required by the Gospel of Luke (Lk 2:1 7). 

    There was a census about 8 

B.C.

 (usual date), but this census only affected Roman citizens.

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 It would not 

have applied to Joseph and Mary, nor to the majority of Jews. This census was also not a taxation of the 

Roman provinces (the occupied lands, which would include Israel and Syria). Nor would it have required 

large numbers of persons in the occupied lands (such as Judea and Galilee) to return to their place of birth. 

The only census during this time period, which could possibly be the census of Luke 2:1 2, is the census of 

12/11 

B.C.

 (my revised date is 16/15 

B.C.

). 

The Taxation during Christ's Ministry 

    Under Caesar Augustus, taxations were held 17 years apart, but under Tiberius Caesar, there were 14 years 

between taxations.

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 The taxation at the time of Christ's Birth, the first under Quirinius, occurred 17 years 

before the second taxation under Quirinius. But the next taxation, under Tiberius, occurred only 14 years later. 

Thus, the length of time from the taxation at Christ's Birth to the taxation under Tiberius was about 31 years 

(17 + 14 = 31). Jesus was about 31 years old, counting his age from birth, at the time of the taxation under 

Tiberius. 

    The Gospels clearly and repeatedly mention tax collectors and the Roman taxation during the time of 

Christ's Ministry. The Pharisees sent their disciples to ask if it was permitted under Jewish religious law to pay 

the Roman tax (Mt 22:15 22). They were even able to show Jesus one of the coins used to pay the tax (a 

denarius with the name and face of Caesar on it). Jesus sat at table and ate with tax collectors (Mk 2:15 16). 

Matthew, one of the Twelve Apostles, (also called Levi) was a tax collector (Mt 10:3; Lk 5:27), as was a 

disciple named Zacchaeus (Lk 19:1 10). And Jesus repeatedly spoke of tax collectors in His teachings and 

parables (Lk 18:9 14; Mt 5:46; 21:28 32). Therefore, the Ministry of Jesus Christ coincided with a taxation 

during Tiberius Caesar's reign (Lk 3:1). 

    Jesus was born during a census/taxation under Caesar Augustus. Sometime during the Ministry of Jesus 

Christ, there was a taxation under Tiberius Caesar. Taxations under Augustus were 17 years apart, but under 

Tiberius they were 14 years apart.

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 The second census/taxation under Quirinius occurred 17 years after the 

first. But the next taxation (after the second under Quirinius) occurred, when Tiberius was emperor, 14 years 

later. Thus, the length of time from the first census/taxation under Quirinius to the taxation under the emperor 

Tiberius is 31 years (17 + 14 = 31). Since Christ was born at the time of the first census/taxation under 

Quirinius, there must have also been a taxation about the time of Christ's 31st year since birth. 

    Jesus was about 30 years old when He began His Ministry (Lk 3:23). And His Ministry lasted about 3  

years (see chapter 2). So, the taxation occurring about the time of Christ's 31st year must have also occurred 

during His Ministry. Since the census/taxation took 2 years, a large portion of Christ's 3  year Ministry 

coincided with the taxation. 

    This line of reasoning fits perfectly with the Gospel accounts of a taxation during the Ministry of Jesus 

Christ. Only in this way can the Gospel accounts of a census/taxation, both at the time of Christ's Birth and 

during His Ministry, find agreement with the historical evidence. 

The Year of Christ's Birth 

    From the above information, it becomes clear that Jesus was born during the first census/taxation under 

Quirinius, which began in 16 

B.C.

 (my revised date). But the process of taxation lasted 2 years, from mid 16 

B.C.

 to mid 15 

B.C.

, the first year, plus a second  collecting year  from mid 15 

B.C.

 to mid 14 

B.C.

 Can we 

determine, within this time frame, the year and time of year of Christ's Birth? 

    The approximate time of year of Christ's Birth can be determined from statements in the Gospel of Luke. 

The Incarnation of Christ occurred during both Elizabeth's sixth month (Lk 1:36) and the sixth month of the 

Jewish calendar (Lk 1:26). If Christ was born approximately 9 months later,

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 then He must have been born 

sometime during the Jewish months of Heshvan, Kislev, or Tevet, (months 2, 3, and 4 of the Jewish civil 

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