1. And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
2. (And this taxing was first made when Cyrenius was governor of Syria.)
3. And all went to be taxed, every one into his own city.
4. And Joseph also went up from Galilee, out of the city of Nazareth, into Judea, to the city of David, which is called Bethlehem; (because he was of the house and lineage of David:)
5. To be taxed with Mary his espoused wife, being great with child.
THEOPHYL; The Son of God, about to be born in the flesh, as by His birth of a virgin He showed that the grace of virginity was most pleasing in His sight, is therefore begotten in the most peaceful time of the world, because He taught men to seek peace, and condescends to visit those who follow it. But there could be no greater sign of peace than for the whole world to be brought together under one taxing, while its ruler Augustus reigned with so great peace for the twelve years, about the time of our Lord's nativity, that war having been quelled throughout the whole world, there seemed to be a literal fulfillment of the Prophet's prediction, They shall beat their swords into ploughshares, &c.
GREEK EX. Christ is born also at a time when the princes of Judah had failed, and the kingdom was transferred to Roman governors, to whom the Jews paid tribute; and then was fulfilled the, prophecy, saying, There shall not fail a leader from Judah, nor a prince from between his feet, until he shall come who is to be sent. And now when Caesar Augustus was in the 42nd year of his reign, there went forth an edict from him that all the world should be taxed for the payment of tribute, the management of which he committed to a certain Cyrinus whom he made governor of Judea and Syria;
and so it follows, This taxing was first made, &c.
THEOPHYL; St. Luke points out, that this taxing was either the first of those which comprehended the whole world, for before this very many parts of the earth are often mentioned as having been taxed; or first began at that time when Cyrinus was sent into Syria.
AMBROSE; He has rightly added the name of the governor, to mark the course of time. For if the names of the Consuls are affixed to the tables of prices, how much more ought the time to be noted down, of that event which was the redemption of all men?
THEOPHYL; Now the registration of property was so appointed by Divine guidance, that every one was ordered to go into his own country, as it follows, And they all went to be taxed, every one to his own city. Which so came to pass, in order that the Lord, conceived in one place, born in another, might the more easily escape the fury of the crafty Herod.
Hence it follows: Now Joseph also went up from Galilee.
CHRYS. It was the Lord who directed Augustus to give this edict, that he might minister to the coming of the Only-begotten; for it was this edict that brought Christ's mother into her country as the prophets had foretold, namely, to Bethlehem of Judea, according to the word, to a city of David, which is called Bethlehem.
GREEK EX. Now he added, a city of David, that he might declare that the promise made by God to David, namely, that from the fruit of his loins there should go before him a king for ever, was already fulfilled. Whence it follows, Because he was of the house and lineage of David. But since Joseph was of t e family of David, it pleased the Evangelist to make known also that the Virgin herself was of the same family, because the Divine law enjoined marriages between those of the same line;
and therefore it follows, With Mary his espoused wife.
CYRIL; It is said that she was espoused, to imply that nothing more than espousals preceded the conception; for it was not by man's seed that the Holy Virgin conceived.
GREG. But the registering of the whole world when our Lord was about to be born was mystical; for He appeared in the flesh Who should write down the names of His own elect in eternity.
AMBROSE; There is described a secular registration, implied a spiritual, to be laid before the King not of earth but of Heaven; a registering of faith: a census of souls. For the old census of the Synagogue was abolished, a new census of the Church was preparing. And to decide that the census was not of Augustus, but of Christ, the whole world is ordered to be registered. For who could demand the registration of the whole world but He who had dominion over it, for the earth is not of Augustus, but the earth is the Lord's?
THEOPHYL; And He most perfectly fulfilled what the name Augustus signifies, in that He was both desirous and able to increase His own.
THEOPHYL. Because it was fit also that at Christ's coming the worship of many Gods should cease, and one God only be worshipped, one king is described as ruling the world.
ORIGEN; To those who attentively consider it, there seems to be expressed a kind of sacrament, in its being necessary that Christ should be put down in the registration of the whole world; in order that His name being written with all, He might sanctify all, and being placed in the census with the whole world, He might impart to the world the communion of Himself.
THEOPHYL; As at that time in the reign of Augustus and under the governorship of Cyrinus, every one went to his own city to make returns of his property; so now when Christ reigns through His teachers (the governors of the Church) ought we to make returns of righteousness.
AMBROSE; This was then the first public enrollment of souls to the Lord, to Whom all enroll themselves not at the voice of the crier, but of the Prophet, who says, O clap your hands, all you people. But in order that men might know that the taxing was just, there came up to it Joseph and Mary, the just man and the virgin. He who kept the word and she who obeyed it.
THEOPHYL; Our city and country is the resting-place of the blessed, to which we ought to be traveling with daily increasing virtues. But day by day does Holy Church wait upon her Teacher, and going up from the course of worldly business (which the name of Galilee signifies) to the city of Judah, i.e. the city of confession and praise, make returns of her devotion to the Eternal King. She, after the example of the blessed Virgin Mary, a Virgin has conceived us of the Spirit. Though espoused to another, she is made fruitful by Him; and while visibly joined to the Pontiff who is placed over her, is invisibly filled with the graces of the Spirit. And hence Joseph is well interpreted increased, declaring by his very name, that the earnestness of the master speaking is of no avail, except he receive increasing help from above, that he may be heard.
6. And so it was, that, while they were there, the days were accomplished that she should be delivered.
7. And she brought forth her firstborn son, and wrapped him in swaddling clothes, and laid him in a manger; because there was no room for them in the inn.
AMBROSE; St. Luke has briefly explained the manner, time, and also the place in which Christ was born in the flesh; the manner, that is, in which the espoused has conceived, a virgin has born offspring.
GREG. NYSS. Though coming in the form of man, yet not in every thing is He subject to the laws of man's nature; for while His being born of a woman, tells of human nature; virginity becoming capable of childbirth betokens something above man. Of Him then His mother's burden was light, the birth immaculate, the delivery without pain, the nativity without defilement, neither beginning from wanton desire, nor brought to pass with sorrow. For as she who by her guilt engrafted death into our nature, was condemned to bring forth in trouble, it was meet that she who brought life into the world should accomplish her delivery with joy. But through a virgin's purity He makes His passage into mortal life at a time in which the darkness was beginning to fail, and the vast expanse of night to fade away before the exceeding brightness of the light. For the death of sin had brought an end of wickedness which from henceforth tends to nothing by reason of the presence of the true light which has illuminated the whole world with the rays of the Gospel.
THEOPHYL; He condescended to become incarnate at that time, that after His birth He might be enrolled in Caesar's taxing, and in order to bring liberty to us might Himself become subject to slavery. It was well also that our Lord was born at Bethlehem, not only as a mark of the royal crown, but on account of the sacrament of the name.
GREG. Bethlehem is by interpretation the house of c bread. For it is the Lord Himself who says, I am the bread of life which came down from heaven. The place therefore where the Lord was born was before called the house of bread, because it was there that He was to appear in His fleshly nature who should refresh the souls of the elect with spiritual fullness.
THEOPHYL; But down to the very end of time, the Lord ceases not to be conceived at Nazareth, to be born at Bethlehem, whenever any of His hearers taking of the flour of the word makes himself a house of eternal bread. Daily in the Virgin's womb, i.e. in the mind of believers, Christ is conceived by faith, born by baptism. It follows, and she brought forth her firstborn son.
JEROME; From this Helvidius strives to prove that no one can be called firstborn who has not brothers, as he is called only-begotten who is the only son of his parents. But we thus determine the matter. Every only-begotten is firstborn, not every firstborn is only-begotten. We say not that he is first-begotten whom others follow, but before whom there is no one; (otherwise, supposing there is no firstborn but who has brothers following him, there are then no firstlings due to the priests as long as there are no others begotten;) lest perchance when no birth follows afterward, there should be an only-begotten and not a firstborn.
THEOPHYL; He is also only-begotten in the substance of His divinity, firstborn in the taking upon Himself humanity, firstborn in grace, only begotten in nature.
JEROME; Now here was no midwife, no tender anxiety of women; she wrapped the Child up in swaddling clothes, herself both mother and midwife.
THEOPHYL; He who clothes the whole world with its varied beauty, is wrapped up in common linen, that we might be able to receive the best robe; He by Whom all things are made, is folded both hands and feet, that our hands might be raised up for every good work, and our feet directed in the way of peace.
GREEK EX. Oh the wonderful straitening and banishment which He underwent, Who holds the whole world in His hands! From the very beginning He seeks for poverty, and ennobles it in His own person.
CHRYS. Surely if He had so willed it, He might have come moving the heavens, making the earth to shake, and shooting forth His thunderbolts; but such was not the way of His going forth; His desire was not to destroy, but to save; and to trample upon human pride from its very birth, therefore He is not only man, but a poor man, and has chosen a poor mother, who had not even a cradle where she might lay her new born Child; as it follows, and she laid him in the manger.
THEOPHYL; He is confined in the narrow space of a rude manger, whose seat is the heavens, that He may give us ample room in the joys of His heavenly kingdom. He Who is the bread of Angels is laid down in a manger, that He might feast us, as it were the sacred animals, with the bread of His flesh.
CYRIL; He finds man in his corrupt affections become like the beasts that perish, and therefore He is laid in the manger, in the place of food, that we changing the life of beasts, might be brought to the knowledge that befits man, partaking not of hay, but of the heavenly bread, the life-giving body.
THEOPHYL; He who sits at His Father's right hand, finds no room in an inn, that He might prepare for us in His Father's house many mansions; He is born not in His Father's house, but in an inn and by the way side, because through the mystery of the incarnation He was made the way by which to bring us to our country, (where we shall enjoy the truth and the life.)
GREG. And that He might show that on account of the human form which He took upon Him, He was born as in a strange country, not according to His power but according to His nature.
AMBROSE; On your account then am I weak, in you am I strong. On your account am I poor, in you am I rich. Consider not what you see, but acknowledge that you are redeemed. I owe more, O Lord Jesus, to Your sufferings that I am redeemed, than to Your works that I am created. It were no advantage to be born, had it not advantaged me to be redeemed also.
8. And there were in the same country shepherds abiding in the field, keeping watch over their flock by night.
9. And, lo, the angel of the Lord came upon them, and the glory of the Lord shone round about them: and they were sore afraid.
10. And the angel said to them, Fear not: for, behold, I bring you good tidings of great joy, which shall be to all people.
11. For to you is born this day in the city of David a Savior, which is Christ the Lord.
12. And this shall be a sign to you; you shall find the babe wrapped in swaddling clothes, lying in a manger.
AMBROSE; Observe with what care God builds up our faith. An Angel teaches Mary; an Angel teaches Joseph; an Angel the shepherds also, of whom it is said, And there were in the same country shepherds abiding in the field.
CHRYS. To Joseph the Angel appeared in a dream, as to one who might be easily brought to believe, but to the shepherds in visible shape as to men of a ruder nature. But the Angel went not to Jerusalem, sought not for Scribes and Pharisees, (for they were corrupt and tormented with envy.) But these were simple men living in the ancient practices of Moses and the Patriarchs. There is a certain road which leads by innocence to Philosophy.
THEOPHYL; No where; in the whole course of the Old Testament do we find that the Angels who so constantly appear to the Patriarchs, came in the day time. This privilege was rightly kept for this time, when there arose in the darkness a light to them that were s true of heart. Hence it follows, and the glory of God shone round about them. He is sent forth from the womb, but He shines from heaven. He lies in a common inn, but He lives in celestial light.
GREEK EX. They were alarmed at the miracle, as it follows, And they were afraid, &c.
But the Angel dispels their rising fears. He not only soothes their terrors, but pours gladness into their hearts; for it follows, For, behold, I bring you good tidings of great joy, &c. not to the Jewish people only, but to all. The cause of their joy is declared; the new and wonderful birth is made manifest by the very names.
It follows, For to you is born this day in the city of David a Savior, which is Christ the Lord. The first of these, i.e. the Savior, has reference to the action, the third, i.e. the Lord, to the dignity of the person.
CYRIL; But that which is in the middle, namely, Christ, has reference to the adoration, and signifies not the nature, but the compound substance of two natures. For on Christ our Savior we confess the anointing to have been performed, not however figuratively, (as formerly on kings by the oil,) and as if by prophetic grace, nor for the accomplishment of any work, as it is said in Isaiah, Thus said the Lord to his anointed, to Cyrus; who although he was an idolater was said to be anointed, that he might by the decree of Heaven take possession of the whole province of Babylon; but the Savior as man in the form of a servant, was anointed by the Holy Spirit as God He Himself by His Holy Spirit anoints those that believe in Him.
GREEK EX. He marks the time of our Lord's nativity, when he says, Today, and the place when he adds In the city of David; and the signs thereof when it follows And there shall be a sign, &c. Now the Angels bring tidings to the shepherds of the Chief Shepherd ,as of a lamb discovered and brought up in a cave.
THEOPHYL; The infancy of the Savior was impressed upon us, both by frequent heraldings of Angels and testimonies of Evangelists, that we might be the more deeply penetrated in our hearts by what has been done for us. And we may observe, that the sign given us of the newborn Savior was, that He would be found not clothed in Tyrian purple, but wrapped in poor swaddling clothes, not laying on gilded couches, but in a manger.
MAXIMUS; But if perhaps the swaddling clothes are mean in your eyes, admire the Angels singing praises together If you despises" tile manger, raise your eyes a little, and behold the new star in heaven proclaiming to the world the Lord's nativity. If you believe the mean things, believe also the mighty. If you dispute about those which betoken His lowliness, look with reverence on what is high and heavenly.
GREG. It was in a mystery that the angel appeared to the shepherds while they were watching, and the glory of the Lord shone round about them, implying that they are thought worthy above the rest to see sublime things who take a watchful care of their faithful flocks; and while they themselves are piously watching over them, the Divine grace shines widely round about them.
THEOPHYL; For in a mystery, those shepherds, and their flocks, signify all teachers and guides of faithful souls. The night in which they were keeping watch over their flocks, indicates the dangerous temptations from which they never cease to keep themselves, and those placed under their care. Well also at the birth of our Lord do shepherds watch over their flocks; for He was born who says, I am the good Shepherd: but the time also was at hand in which the same Shepherd was to recall His scattered sheep to the pastures of life.
ORIGEN; But if we would rise to a more hidden meaning, I should say, that there were certain shepherd angels, who direct the affairs of men, and while each one of them was keeping his watch, an angel came at the birth of the Lord, and announced to the shepherds that the true Shepherd had arisen. For Angels before the coming of the Savior could bring little help to those entrusted to them, for scarcely did one single Gentile believe in God. But now whole nations come to the faith of Jesus.
13. And suddenly there was with the angel a multitude of the heavenly host praising God, and saying,
14. Glory to God in the highest, and on earth peace, good will toward men.
THEOPHYL; Lest the authority of a single Angel should appear small, as soon as one had revealed the sacrament of the new birth, straightway there was present a multitude of the heavenly host. Rightly has the attending Chorus of Angels received the name of heavenly host, seeing they both humbly bring their aid to that Leader mighty in battle, Who has appeared to put down the powers of the air, and also themselves by their celestial arms bravely vanquish those opposing powers lest they should prevail as they wish in tempting men. But because He is both God and man, rightly do they sing Peace to men and Glory to God.
As it follows, Praising God and saying, Glory to God in the highest. As soon as one Angel, one messenger, had brought the good tidings that God was born in the flesh, the multitude of the heavenly host broke forth in the praise of the Creator, in order both to fix their devotion on Christ, and to instruct us by their example, that as often as any of the brethren shall sound forth the word of sacred learning, or we ourselves shall have brought these holy things home to our minds, we should with our whole heart, our mouths and hands, return praise to God.
CHRYS. Of old, indeed, Angels were sent to punish, as, for instance to the Israelites, to David, to the men of Sodom, to the valley of weeping. Now on the other hand they sing the song of thanksgiving to God: because He has revealed to them His coming down to men.
GREG. At the same time they also give praises because their voices of gladness accord well with our redemption, and while they behold our acceptance, they rejoice also that their number is completed.
THEOPHYL; They wish also peace to men, as they add, On earth peace to men, because those whom they had before despised as weak and abject, now that our Lord has come in the flesh they esteem as friends.
CYRIL; This peace has been made through Christ, for He has reconciled us by Himself to God and our Father, having taken away our guilt, which was the ground of offense also. He has united two nations in one man, and has joined the heavenly and the earthly in one flock.
THEOPHYL; For whom they ask peace is explained in the words, Of good will. For them, namely, who receive the new born Christ. For there is no peace to the ungodly, but much peace to them that love the name of God.
ORIGEN; But the attentive reader will ask, How then does the Savior say, I came not to send peace on the earth, whereas now the Angels' song of His birth is, On earth peace to men? It is answered, that peace is said to be to men of goodwill. For the peace which the Lord does not give on the earth is not the peace of good will.
AUG. For righteousness belongs to good will.
CHRYS. Behold the wonderful fill working of God. He first brings Angels down to men, and then brings men up to heaven. The heaven became earth, when it was about to receive earthly things.
ORIGEN; But in a mystery, the Angels saw that they could not accomplish the work committed to them without Him Who was truly able to save, and that their healing fell short of what the care of men required. And so it was as if there should come one who had great knowledge in medicine, and those who before were unable to heal, acknowledging now the hand of a master, grudge not to see the corruptions of wounds ceasing, but break forth into the praises of the Physician, and of that God who sent to them and to the sick a man of such knowledge; the multitudes of the Angels praised God for the coming of Christ.
Catena Aurea Luke 2
With the shepherds we hurry to the manger and adore the Incarnate Son of God, who for us and for our salvation descended upon earth. The purpose of the Christmas feast is beautifully expressed in the Preface of the Nativity: "For by the mystery of the Word made flesh the light of Thy glory hath shone anew upon the eyes of our mind; so that while we acknowledge Him a God seen by men, we may be drawn by Him to the love of things unseen." 
The Christmas tree, of which the first-known mention was made in 1605 at Strasbourg, was introduced into France and England in 1840. It symbolizes the great family tree of Christ which through David and Jesse has its roots in Abraham, the father of the chosen race. It is often laden with gifts to remind us that Christmas brought us the priceless gifts of grace and of eternal life. It is frequently adorned with lights that recall to us that Christ is the Light of the world enlightening those who sit in darkness and in the shadow of death. 
Christmas Eve and Christmas day are moments of contemplation. We consider, in many dimensions, the mystery of love that was incarnated for us. First of all, we contemplate the light and joy, without forgetting Jesus and Mary’s sorrows and sufferings, and the many difficulties that had surrounded them: the cold, the uncomfortable place, the dangers….. It would be good to accompany these thoughts by reciting and meditating slowly on the Holy Rosary, preferably in front of a crib. ‘Blessed grotto of Bethlehem that testified to the wonders! Who, in this hour would not turn our hearts? Who would not prefer the opulent palace of the King?’ (P. Guéranger, L’Anno Liturgico, Alba 1959 [orig. franc. 1841], I, p122). 
The purest of Virgins gave us our God, who was this day born of her, clothed in the flesh of a Babe, and she was found worthy to feed him at her Breast: let us all adore Christ, who came to save us.
