Matthew 22:17

He *said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do the kings of the earth collect tolls or taxes, from their sons or from strangers?”

Now it happened that in those days a decree went out from Caesar Augustus for a census to be taken of all the inhabited earth.

And for this reason He is the mediator of a new covenant, so that, since a death has taken place for the redemption of the trespasses that were committed under the first covenant, those who have been called may receive the promise of the eternal inheritance.