From Salathiel, Zerubbabel emerged, and from him came two sons, Abiud and Rishai, leading to the figure of Matthan or Matthat, cited by Matthew as the son of Eleazar and by Luke as the son of Levi. Joseph, whom the Gospel of Luke designates as the adopted father of Jesus, appears as James’s son in Matthew’s account and as Elias’s son in Luke’s.
The notion that Matthew presents Joseph’s genealogy while Luke provides Mary’s has certain reconciliation merits, but is unlikely since St. Luke clearly states he is providing the genealogy of Joseph. Additionally, St. John Chrysostom points out that the Jewish tradition did not commonly record genealogy through female lines; hence, the Evangelists did not mention the lineage of the Holy Virgin. According to Jewish law, which prohibited taking wives from outside one's tribe or clan (Num. 36:7), Joseph could only be betrothed to the Blessed Virgin if She belonged to the same lineage as him. Therefore, in articulating Joseph’s ancestry—and demonstrating his descent from the House of David—the Evangelists implicitly affirm that the Virgin also hailed from the same lineage.
The differences found in the genealogies of Jesus, as presented by Matthew and Luke, are explained by the concept of kinship law among the Jews (Deut. 25:5; Ruth 4:4-5; Matthew 22:24). Under this law, a man who died childless required his brother or nearest relative to marry his widow; any children from this marriage were regarded as the deceased man's offspring, establishing dual paternity—one biological and the other legal. The Evangelist Matthew refers to Salathiel as the son (in the legal sense) of Jechoniah, who was exiled to Babylon and died without children (Jeremiah 22:30), while Luke names his biological father as Neriah, who could marry Jechoniah's widow. Matthan or Matthat, viewed as a single figure, also has a dual lineage: from Eleazar in Matthew’s account and from Levi in Luke’s. This dual heritage reflects both the natural birth and the legal adoption based on kinship law.
Matthan or Matthat had two sons, Jacob and Eli. Regarding Elias, who belongs to the line of Nathan, as noted by St. John Damascene, he died without heirs. His brother Jacob, related to the line of Solomon, married Elias’s widow and raised offspring for his brother, leading to Joseph’s lineage. Consequently, Joseph is naturally Jacob’s son of the tribe of Solomon while legally being considered Elias's son of the tribe of Nathan.