Albert Barnes on Acts 5:37

Judas of Galilee. Josephus has given an account of this man, (Antiq. b. xvii. chap. x.  5,) and calls him a Galilean. He afterwards calls him a Gualonite, and says he was of the city of Gamala, (Antiq. xviii, i. 1.) In this place, he says that the revolt took place under Cyrenius, a Roman senator, who came into "Syria to be judge of that nation, and to take account of their substance." "Moreover," says he, "Cyrenius came himself into Judea, which was now added to the province of Syria, to take an account of their substance, and to dispose of Archelaus's money." "Yet Judas taking with him Saddouk, a Pharisee, became zealous to draw them to a revolt, who both said that this taxation was no better than an introduction to slavery, and exhorted the nation to assert their liberty," etc. This revolt, he says, was the commencement of the series of revolts and calamities that terminated in the destruction of the city, temple, and nation.

In the days of the taxing. Or, rather, the enrolling, or the census. Josephus says, it was designed to take an account of their substance. Comp. Lk 2:1,2.

(*) "taxing" "enrollment" (a) "he also perished" Lk 13:1,2 (b) "let them alone" Prov 21:30, Isa 8:10, Mt 15:13