Albert Barnes Commentary Matthew 27:37

"And they set up over his head his accusation written, THIS IS JESUS THE KING OF THE JEWS." — Matthew 27:37 (ASV)

And set up over his head. John says (John 19:19) that Pilate wrote the title and put it upon the cross. Probably Pilate wrote it, or caused it to be written, and directed the soldiers to set it up. A man is often said to do what he directs others to do. It was customary to set up over the heads of persons crucified, the crime for which they suffered, and the name of the sufferer. The accusation on which Jesus had been condemned by Pilate was his claiming to be the King of the Jews.

This is Jesus the King of the Jews. The evangelists differ in the account of this title. Mark (Mark 15:26) says it was "The King of the Jews." Luke (Luke 23:38) says, "This is the King of the Jews." John (John 19:19) states, "Jesus of Nazareth the King of the Jews." But the difficulty may be easily removed. John says, that the title was written in Hebrew, Greek, and Latin. It is not at all improbable that the inscription varied in these languages. One evangelist may have translated it from the Hebrew; another from the Greek; a third from the Latin; and a fourth may have translated one of the inscriptions a little differently from another. Besides, the evangelists all agree on the main point of the inscription, namely, that he was the King of the Jews.