Matthew Henry Commentary Luke 3:23-38

"And Jesus himself, when he began [to teach], was about thirty years of age, being the son (as was supposed) of Joseph, the [son] of Heli, the [son] of Matthat, the [son] of Levi, the [son] of Melchi, the [son] of Jannai, the [son] of Joseph, the [son] of Mattathias, the [son] of Amos, the [son] of Nahum, the [son] of Esli, the [son] of Naggai, the [son] of Maath, the [son] of Mattathias, the [son] of Semein, the [son] of Josech, the [son] of Joda, the [son] of Joanan, the [son] of Rhesa, the [son] of Zerubbabel, the [son] of Shealtiel, the [son] of Neri, the [son] of Melchi, the [son] of Addi, the [son] of Cosam, the [son] of Elmadam, the [son] of Er, the [son] of Jesus, the [son] of Eliezer, the son of Jorim, the [son] of Matthat, the [son] of Levi, the [son] of Symeon, the [son] of Judas, the [son] of Joseph, the [son] of Jonam, the [son] of Eliakim, the [son] of Melea, the [son] of Menna, the [son] of Mattatha, the [son] of Nathan, the [son] of David, the [son] of Jesse, the [son] of Obed, the [son] of Boaz, the [son] of Salmon, the [son] of Nahshon, the [son] of Amminadab, the [son] of Arni, the [son] of Hezron, the [son] of Perez, the [son] of Judah, the [son] of Jacob, the [son] of Isaac, the [son] of Abraham, the [son] of Terah, the [son] of Nahor, the [son] of Serug, the [son] of Reu, the [son] of Peleg, the [son] of Eber, the [son] of Shelah the [son] of Cainan, the [son] of Arphaxad, the [son] of Shem, the [son] of Noah, the [son] of Lamech, the [son] of Methuselah, the [son] of Enoch, the [son] of Jared, the [son] of Mahalaleel, the [son] of Cainan, the [son] of Enos, the [son] of Seth, the [son] of Adam, the [son] of God." — Luke 3:23-38 (ASV)

Matthew's list of the forefathers of Jesus showed that Christ was the son of Abraham, in whom all the families of the earth are blessed, and heir to the throne of David. Luke, however, shows that Jesus was the Seed of the woman who should break the serpent's head, and traces the line up to Adam, beginning with Eli (or Heli), the father, not of Joseph, but of Mary. The apparent differences between the two evangelists in these genealogies have been resolved by learned scholars.

But our salvation does not depend upon our being able to resolve these difficulties, nor is the Divine authority of the Gospels at all weakened by them. The list of names ends thus, Who was the son of Adam, the son of God; that is, the offspring of God by creation. Christ was both the son of Adam and the Son of God, so that he might be a proper Mediator between God and the sons of Adam, and might bring the sons of Adam, through him, to be the sons of God.

All flesh, as descended from the first Adam, is as grass, and withers as the flower of the field; but he who partakes of the Holy Spirit of life from the Second Adam has that eternal happiness which by the gospel is preached to us.