The book of the generation of Jesus Christ, the son of David, the son of Abraham:
The genealogy in Matthew begins with Abraham, but the genealogy in Luke goes back to Adam. Matthew does not cover Adam and his descendants, but Luke does. What is the meaning of this difference? Luke is a book of God’s salvation, whereas Matthew is a book of the kingdom. God’s salvation is for the created and fallen race represented by Adam, but the kingdom of the heavens is only for God’s chosen people, the called race represented by Abraham. Therefore, Matthew starts from Abraham, but Luke traces the genealogy back to Adam.