At first glance, the beginning of Matthew is a less-than-exciting literary starting point of the New Testament. It is a list of "begats" tracing Jesus' lineage back to Abraham.
What this beginning lacks in literary punch it makes up for in theological significance. Among other things, the genealogical tables of the New Testament place the gospel squarely on the plane of history. Jesus was born "in the fullness of time"—His ministry is defined and interpreted against the background of Old Testament history.
The New Testament provides two genealogical tables for Jesus, one by Matthew and one by Luke. These tables differ at significant points. Matthew was writing for a Jewish audience and Luke for a Gentile audience. Matthew was concerned to show that Jesus legally descended from David and was therefore a descendant of Judah to whom the messianic kingship was promised. Matthew treats the legal descent of Jesus and limits the lists to three groupings of fourteen generations, allowing himself to make omissions.
Luke follows the natural descent with greater detail. He takes the list back to Adam, as it was a central theme in his Gospel to set forth the universality of the gospel. Jesus is indeed the Son of Abraham and the Son of David, but He is also the new Adam who comes to redeem not only Israel but men and women from every tribe and nation.