This record of the family line of Jesus is in the opposite order from Matthew’s list (Matthew 1:1–17). Luke traces the family line of Jesus back to Adam. This may show that Jesus is connected to all people as the Son of God (Luke 3:38).
Matthew’s list moves from Abraham down to Joseph. It shows that Jesus is the rightful heir (legal ruler) of David’s throne and the one who receives God’s promises to Abraham.
The two lists are very different. Because of this, some people suggest that Luke’s list is actually Mary’s family line (see study note on 3:23). If so, Mary may have been one of Luke’s main sources when he wrote his Gospel.