Lucas 23:1-2

The whole body in view is the Sanhedrin. Luke alone recorded their specific charges against Jesus. They accused Him of leading the Jews away from their duty to Rome. This was untrue. Second, they charged Him with teaching the Jews not to pay taxes. This was also untrue (cf. Luke 20:25). Third, they accused Him of claiming to be a king, namely, the Jewish Messiah. This was true (cf. Luke 22:69-70), and it was the only issue about which Pilate showed concern.