Sermon for Christmas Morning
“And all went to be taxed, every one into his own city”
Nothing is more certain in this world than death and taxes, it is commonly said, a saying attributed to Daniel Defoe and Benjamin Franklin. How intriguing that death and taxes should be the features of the two centers of Christian contemplation: Bethlehem and the mystery of Christmas; Jerusalem and the mystery of Easter! Somehow God uses the matter of our common mortality, death, and the matter of our social and political lives, taxes, to teach us about his grace and goodness. Easter is the overcoming of death by the Resurrection of Jesus Christ, the mystery which is centered on Jerusalem. Christmas is the birth of Child Christ, which is centered on Bethlehem, where Christ is born because of the decree of Caesar Augustus “that all the world should be taxed.”
It is, I think, a pleasing overstatement which captures the power and the extent of the Roman Empire into which world Christ is born. Somehow all of the mechanisms of Empire and Government become, in spite of themselves, the instruments of divine and heavenly providence. In a way, it is the logic of the Incarnation itself; God embraces and redeems his Creation to himself. Even by way of taxation!