Bede the Venerable — as excerpted in the Catena Aurea on Luke 2:6-7

“He condescended to become incarnate at that time, that after His birth He might be enrolled in Cæsar’s taxing, and in order to bring liberty to us might Himself become subject to slavery. It was well also that our Lord was born at Bethlehem, not only as a mark of the royal crown, but on account of the sacrament of the name.”