diff --git a/lib/liquid/tag.rb b/lib/liquid/tag.rb
index db6b754..2fe17c9 100644
--- a/lib/liquid/tag.rb
+++ b/lib/liquid/tag.rb
@@ -3,6 +3,14 @@ module Liquid
     attr_accessor :nodelist, :options
 
     def self.new_with_options(tag_name, markup, tokens, options)
+      # Forgive me Matz for I have sinned.
+      # I have forsaken the holy idioms of Ruby and used Class#allocate.
+      # I fulfilled my mandate by maintaining API compatibility and performance,
+      # even though it may displease your Lordship.
+      #
+      # In all seriousness though, I can prove to a reasonable degree of certainty
+      # that setting options before calling initialize is required to maintain API compatibility.
+      # I tried doing it without it and not only did I break compatibility, it was much slower.
       new_tag = self.allocate
       new_tag.options = options
       new_tag.send(:initialize, tag_name, markup, tokens)