What does Luke 23:2 mean?

The Sanhedrin is bringing Jesus to Pilate. Jesus' popularity with the people is too great and they want Jesus dead. But they don't want to be personally responsible or the people who love Jesus may turn on them (Luke 22:2). Plus, they aren't legally allowed to execute someone (John 18:31). They have spent the night trying to find how they can blame Jesus for capital offenses against both the Mosaic and the Roman laws (John 18:19–24; Mark 14:53–65; Luke 22:66–71).

The charge that Jesus misleads the Jews is a vague introduction to the specific crimes Jesus' accusers say He commits against the Jews and Rome. The wording infers that Jesus' accusers are denouncing what they say Jesus is teaching: that Jews should not give tribute to Caesar and that He is the Christ and King of the Jews.

The charge that Jesus told the Jews they shouldn't pay taxes is absurdly false. Jesus specifically told them that they owe taxes to Caesar and so they should pay them (Luke 20:19–26). Considering the lengths the religious leaders went through to find credible witnesses for credible accusations against Jesus, it's confusing as to why they would claim this now (Mark 14:55–59). It's unlikely Pilate would know the charge is false, but it should catch his attention: as financial administrator of Judea and Samaria, Pilate is responsible for collecting those taxes and sending them to Rome.

The third charge is both true and significant. Jesus does claim to be the Christ (Mark 14:61–62). The Messiah is the Son of David, the King of the Jews (2 Samuel 7:12–16). The religious leaders can word this to claim that Jesus, by claiming to be king, is starting an insurrection against the emperor.