A.T. Robertson Commentary Luke 1:32

"He shall be great, and shall be called the Son of the Most High: and the Lord God shall give unto him the throne of his father David:" — Luke 1:32 (ASV)

The Son of the Most High (υιος Hυψιστου). There is no article in the Greek, but the use of Most High in verse 35 clearly of God as here. In Lu 6:35 we find "sons of the Most High" (υιο Hυψιστου) so that we cannot insist on deity here, though that is possible. The language of 2 Samuel 7:14; Isaiah 9:7 is combined here.