Most religions rely on their holy books but we, Christians, do not worship books. We cling to, and believe in a unique person who is the incarnate word of God. Matthew did not produce a flight of fancy following the example of novelists. He was not dictated ideals by a strange spirit, nor did he hear a supernatural voice in a trance, but he described the life and words of Jesus of Nazareth whom he was more than fond of and whom he honored and followed with an abiding faith. Thus this book is an eyewitness testimony about a historical person and real events wherein Jesus is presented as our King, Christ, Savior, and Lord.The word "genealogy" mentioned in the beginning of his Gospel means in Greek "source", "becoming", "coming", and "development in the journey of life." The birth of Jesus on earth was not the beginning of his existence. He exists from eternity. Birth and death do not confine his entity. He lives at all times because he is the Spirit of God, and because he is glorious and everlasting to God. Yet he is the Lord himself.Jesus of Nazareth had different names. He called himself the Son of Man, the Light of the World, and the Bread of Life that gives life to the world. His enemies called him, spitefully, the "Son of Mary" who had no father. But his disciples honored him with the title "Master." His original name was "Joshua." From this unique name, the devils tremble with fear, but the angels revive. In this name, the purpose and the aim of God’s will are found and in these letters are the power of the sovereign authority of all heavens work. We begin our humble commentary not in our own names but in the name of the Lord Jesus who is the incarnate Spirit of God.The word "Jesus" is mentioned 950 times in the Arabic Holy Bible, which indicates that it is more important than his other names.