Lucas 23:2

Perverting the nation, and forbidding to give tribute... — St. Luke’s report of the accusation is more definite than that in the other Gospels. The question asked in Lucas 20:20, was obviously intended to lead up to this; and though then baffled by our Lord’s answer, the priests now brought, backed by false witnesses, the charge for which they had hoped to find evidence in His own words. It seems probable that these facts came to the writer’s knowledge in the same way as those that immediately follow. (See Note on Lucas 23:6.) It may be noted that the charge in the Greek is slightly enlarged. The question had referred, as reported by St. Matthew and St. Mark, to one form of tribute — the census, or poll-tax. The charge speaks of “taxes” in the plural, and uses the most general words. In Lucas 20:22 the same word is used as in this verse, but in the singular. St. Paul, in a passage which may well have been based upon St. Luke’s report of our Lord’s words, uses the same term as St. Luke (Romanos 13:6), first generically in the plural, and then in the singular as contrasted with customs duties.