49
Of what king was Joseph a subject when Jesus was born?
Matthew: Of Herod.
If Jesus was born during the reign of Herod, Joseph, whether a resident of Judea or of Galilee, could not have been taxed by Augustus, for neither province was then a part of Syria. Both provinces belonged to Herod’s kingdom and Herod’s subjects were not taxed by the Roman government.
50
Of what province was Joseph a resident?
Matthew: Of Judea.
Luke: Of Galilee.