3:23-38 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; but Luke shows that Jesus was the Seed of the woman that 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 seeming differences between the two evangelists in these lists of names have been removed by learned men. But our salvation does not depend upon our being able to solve 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, that he might be a proper Mediator between God and the sons of Adam, and might bring the sons of Adam to be, through him, 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 unto us.
which was the son of Rhesa, called, by the above writer, Rhesa Mesullam; 1 Chronicles 3:19 and said, by him, to govern sixty six years:
which was the son of Zorobabel who governed fifty eight years:
which was the son of Salathiel; the same with Shealthiel; See Gill on Matthew 1:12.
which was the son of Neri; the same with Jechonias, according to the Alexandrian, chronicle; See Gill on Matthew 1:12