Albert Barnes Commentary Acts 5:37

"After this man rose up Judas of Galilee in the days of the enrolment, and drew away [some of the] people after him: he also perished; and all, as many as obeyed him, were scattered abroad." — Acts 5:37 (ASV)

Judas of Galilee. Josephus has given an account of this man (Josephus, Antiquities, Book 17, Chapter 10, Section 5) and calls him a Galilean. He afterwards calls him a Gualonite and says he was of the city of Gamala (Josephus, Antiquities, Book 18, Chapter 1, Section 1). In this account, Josephus says that the revolt took place under Cyrenius, a Roman senator, who came into "Syria to be judge of that nation, and to take account of their substance."

Josephus continues, "Moreover," says he, "Cyrenius came himself into Judea, which was now added to the province of Syria, to take an account of their substance, and to dispose of Archelaus's money." He also records, "Yet Judas taking with him Saddouk, a Pharisee, became zealous to draw them to a revolt, who both said that this taxation was no better than an introduction to slavery, and exhorted the nation to assert their liberty," etc.

This revolt, Josephus says, was the commencement of the series of revolts and calamities that terminated in the destruction of the city, temple, and nation.

In the days of the taxing. Or, rather, the enrolling, or the census. Josephus says it was designed to take an account of their substance .

Regarding "taxing," consider also "enrollment." Related scriptural themes include: "he also perished" (Luke 13:1–2); and "let them alone" (Proverbs 21:30; Isaiah 8:10; Matthew 15:13).