Charles Ellicott 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)

THIS IS JESUS THE KING OF THE JEWS —This was what was technically known as the titulus—the placard indicating who the condemned person was and why he was punished. Each Gospel gives it in a slightly different form: Mark records, The King of the Jews (Mark 15:26); Luke, This is the King of the Jews (Luke 23:38); and John, Jesus of Nazareth, the King of the Jews (John 19:19).

These variations are perhaps partly explained by corresponding differences in the Hebrew, Greek, and Latin versions of the inscription, which would have been reflected in the reports on which the Gospels were based. They can also be reasonably ascribed to the natural variations that arise even among eyewitnesses—and à fortiori among those who were not eyewitnesses—regarding the circumstantial details of events they record in common. Based on ordinary likelihood, John’s record may claim to be the most accurate, as he is the only disciple we know to have been present at the crucifixion (John 19:25).

In the wording Pilate ordered, there was apparently a kind of rough tenderness toward the Man he had condemned. He would at least recognize His claim to be a King in some sense. The priests obviously felt the inscription implied such a recognition. It was a declaration, as it were, to them and to the people that One who had a right to be their King—the only kind of King they were ever likely to have—had died the death of a criminal. Therefore, they clamored for a change, which Pilate refused to make (John 19:20).