"We have no superstitious regard for times and seasons. Certainly we do not believe in the present ecclesiastical arrangement called Christmas: first, because we do not believe in the mass at all, but abhor it, whether it be said or sung in Latin or in English; and secondly, because we find no Scriptural warrant whatever for observing any day as the birthday of the Saviour; and, consequently, its observance is a superstition, because not of divine authority. Superstition has fixed most positively the day of our Savior's birth, although there is no possibility of discovering when it occurred. ... It was not till the middle of the third century that any part of the church celebrated the nativity of our Lord; and it was not till very long after the Western church had set the example, that the Eastern adopted it. ... Probably the fact is that the "holy" days were arranged to fit in with the heathen festivals. We venture to assert, that if there be any day in the year, of which we may be pretty sure that it was not the day on which the Savior was born, it is the twenty-fifth of December. Nevertheless since, the current of men's thoughts is led this way just now, and I see no evil in the current itself, I shall launch the bark of our discourse upon that stream, and make use of the fact, which I shall neither justify nor condemn, by endeavoring to lead your thoughts in the same direction. Since it is lawful, and even laudable, to meditate upon the incarnation of the Lord upon any day in the year, it cannot be in the power of other men's superstitions to render such a meditation improper for to-day. Regarding not the day, let us, nevertheless, give God thanks for the gift of His dear Son." (Source 1 and Source 2)
Further recommended reading & listening:
The Best of The Daily Spurgeon
The Forgotten Spurgeon, by Iain Murray
