Thus, Matthew focuses on Jesus' royalty lineage, rather than precise biological line (that possibly used by Luke) which he did not have access to.

[8] McLaughlin argues that because Jeconiah must be counted in two different groups in order to make the "fourteen generations" of 1:17, the genealogy here must be seen, not as a historically complete list, but as a literary device intended to highlight four significant events in Israelite history: the covenant with Abraham, the covenant with David, the Babylonian exile, and especially the reign of the messiah, which is the subject of the rest of the Gospel.

While Luke and Matthew focus on varying details, the most important ideas, such as the Virgin Birth and the divine nature of Jesus, are shared.

Schweizer feels this evinces Matthew's intended audience was of predominantly Jewish background, a pattern continuing throughout the Gospel, and the importance Old Testament references provides further evidence.

McLaughlin argues that Matthew recognizes that the prophecy Isaiah gave to King Ahaz in the referenced Old Testament passage concerned a virgin living at that time (namely, Isaiah's wife) and a child (namely, Maher-Shalal-Hash-Baz), who was born as a sign to Ahaz (Isaiah 8:1), and he argues that Matthew saw the act of salvation of which Maher-Shalal-Hash-Baz's birth was a sign as a "type" (or pre-figuring) of the salvation that would come through the virgin and child he was describing (namely, Mary and Jesus).

18 Now the birth of Jesus Christ was on this wise: When as his mother Mary was espoused to Joseph, before they came together, she was found with child of the Holy Ghost.

20 But while he thought on these things, behold, the angel of the LORD appeared unto him in a dream, saying, Joseph, thou son of David, fear not to take unto thee Mary thy wife: for that which is conceived in her is of the Holy Ghost.

22 Now all this was done, that it might be fulfilled which was spoken of the Lord by the prophet, saying, 23 Behold, a virgin shall be with child, and shall bring forth a son, and they shall call his name Emmanuel, which being interpreted is, God with us.

24 Then Joseph being raised from sleep did as the angel of the Lord had bidden him, and took unto him his wife: 25 And knew her not till she had brought forth her firstborn son: and he called his name JESUS.