Luke 2:2

When Cyrenius was governor of Syria; it is known with certainty that Cyrenius was appointed governor of Syria several years after our Saviour's birth, and that he then made an enrolment of the people. Upon the supposition that this was the enrolment here referred to, some have proposed to explain the words "was first made," to mean, was first carried out in its original design by the actual laying of a tax in accordance with the enrolment. But recent investigations have made it not improbable that Cyrenius was twice president of Syria, and that the enrolment connected with our Saviour's birth happened under his first presidence. This will explain why it is spoken of as then first made, because another enrollment followed.