Acts 5:37

After this man. That is, after the rebellion of Theudas.

Judas of Galilee. There was such a rebel, whom Josephus (Antiquities xviii. 1.1) calls a Gaulonite, that is, of the country east of Galilee. But in other passages (ibid. xx. 5.2; War ii. 8.1 [118]) he is called a Galilean, so there is no conflict between Luke and Josephus here. The insurrection of Judas, which aimed at the complete independence of Israel from Rome, was a serious one. The movement forbade any payment of taxes to Caesar. Any weapons might be used in the cause of freedom. The war was described as a religious war. Judas and his followers were affiliated with the Pharisees, and his movement, although defeated, and the leader killed, gave origin to the sect, or party, of the Zealots (see Vol. V, pp. 54, 55).

Taxing. Rather, “enrollment,” or “census.” See on Luke 2:1. This was not the one mentioned in Luke 2:2. The revolt of Judas came about seven years later (Josephus Antiquities xviii. 1.1; cf. Vol. V, p. 241). Judas declared that this taxation was the beginning of slavery, and called on the whole nation to assert its liberty.

Much people. Textual evidence is divided (cf. p. 10) among “much people,” “many people,” and simply “people.”

Perished. Josephus does not record the fate of Judas and his party, but Gamaliel could have known his end, and was qualified to give the details preserved in this verse.