Hebrews 12:23 - To the general assembly and church of the firstborn in heaven which are written and the Judge to God of all and to the spirits of just men made perfect

Luke 2:1 - it came to pass And in days those that there went out a decree from Caesar Augustus should be taxed that all the world

Luke 2:3 - And went all to be taxed every one into his own city

Luke 2:5 - To be taxed with Mary espoused his wife being great with child