Charles Ellicott Commentary Luke 23:2

"And they began to accuse him, saying, We found this man perverting our nation, and forbidding to give tribute to Caesar, and saying that he himself is Christ a king." — Luke 23:2 (ASV)

Perverting the nation, and forbidding to give tribute . . .—Saint Luke’s report of the accusation is more definite than that in the other Gospels. The question asked in Luke 20:20-26 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 Luke 23:6).

It may be noted that the charge in the Greek is slightly enlarged. The question had referred, as reported by Saint Matthew and Saint 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 Luke 20:22, the same word is used as in this verse, but in the singular. Saint Paul, in a passage which may well have been based upon Saint Luke’s report of our Lord’s words, uses the same term as Saint Luke (Romans 13:6–7), first generically in the plural, and then in the singular, as contrasted with customs duties.