So Caesar gave the command in order to tax the whole world (Lk. 2:1). The star gave the command that magi from the east would voluntarily come, bearing gifts (Mt. 2:11). Augustus won his throne through a great deal of killing at the battle of Actium. The Lord Jesus won His throne at the battle of Golgotha, where He conquered and crushed the devil by dying, and not by killing. The star in the east, the one the wise men followed, was a star that declared a coming kingdom, a kingdom that would never end. This is the kingdom of the true king, before whom the most magnificent kings in the history of the world were but flickering types and shadows.
Note the contrasts. Taxes are coerced from the populace, for kings are afraid that if they weren’t mandatory, then no one would pay them. But the first tribute that came to Jesus was tribute borne by traveling aristocratic foreigners, who were under absolutely no obligation to bring their gifts—other than the internal obligation that God had given them. The difference between these two forms of taxation can also be seen in how these rulers undertake their rule. Augustus insisted that taxes be paid to him. Christ came down to insist that the fundamental payment be made by Him. And because He humbled Himself freely, God saw to it that tribute flowed to Him freely and without coercion.
The star of Bethlehem is therefore the regal emblem of a scepter, a scepter of never-ending glory. That glory is the glory of free grace, which means that we are ruled in liberty. We give in the same way that the wise men did, out of sheer gratitude.