“At the birth of the Son the King was enrolling all men for the tribute money, that they might be debtors to him: the King came forth to us who blotted out our bills and wrote another bill in his own name that he might be our debtor.” Hymns on the Nativity 4
Ephrem the Syrian (c. 306-373) in the Ancient Christian Commentary on Scripture vol. IX, ed. by Peter Gorday (Downers Grove: IVP, 2000) 34-35.