Gregory the Great
Catena Aurea · Lukasevangelium 2
Lk 2, Verses 1–5English original
And it came to pass in those days, that there went out a decree from Cæsar Augustus, that all the world should be taxed. (And this taxing was first made when Cyrenius was governor of Syria.) And all went to be taxed, every one into his own city. And Joseph also went up from Galilee, out of the city of Nazareth, into Judæa, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:) To be taxed with Mary his espoused wife, being great with child.
(Hom. 8. in Ev.) But the registering of the whole world when our Lord was about to be born was mystical; for He appeared in the flesh Who should write down the names of His own elect in eternity.