New Defender's Study Bible Notes
3:23 son of Heli. Joseph was clearly the son of Jacob (Matthew 1:16), so this verse should be understood to mean “son-in-law of Heli.” Thus the genealogy of Christ in Luke is actually the genealogy of Mary, while Matthew gives that of Joseph. Actually the word “son” is not in the original, so it would be legitimate to supply either “son” or “son-in-law” in this context. Since Matthew and Luke clearly record much common material, it is certain that neither one could unknowingly incorporate such a flagrant apparent mistake as the wrong genealogy in his record. As it is, however, the two genealogies show that both parents were descendants of David—Joseph through Solomon (Matthew 1:7-15), thus inheriting the legal right to the throne of David, and Mary through Nathan (Luke 3:23-31), her line thus carrying the seed of David, since Solomon’s line had been refused the throne because of Jechoniah’s sin (see note on Jeremiah 22:24-30 and 33:15-17).
3:38 son of God. Adam, like the angels (e.g., Job 1:6), is called a son of God, for the obvious reason that he (like they) was created, not born.