Matthew 1:16

Jacob begat Joseph. The descendant of a long line of kings was a poor carpenter of Nazareth. As the husband of Mary he was the legal father of Jesus, and Matthew gives his line of descent. A comparison of the table given by Luke will show that it differs in part from that of Matthew. Between David and Joseph the lists are widely different. Several views, all possible, have been presented, but the most probable explanation is that Matthew gives the line of Joseph, the legal line, and that Luke gives the line of Mary, the mother of our Lord. As the Jews regarded only male descent, unless Joseph, the supposed father, was a descendant of David they would not have recognized the genealogy as a fulfillment of the prophecies that Christ should be the Son of David; while Luke, himself a Gentile and writing for Gentiles, was more particular to give the line that shows that Jesus is really the Son of David. If Mary was the daughter of Heli, especially if an heiress, Joseph, by marriage, would become the "son of Heli". That there is no contradiction between the two tables is shown by the fact that the Jews who best understood their genealogies never charged it. These tables were preserved with great care, for various reasons, until Christ was born, but it is asserted that Herod destroyed them. If this is incorrect, they did not survive the destruction of Jerusalem.
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