The following is an excerpt from
The MacArthur New Testament Commentary on Matthew 1 .
The name of the Son born to a virgin would be Immanuel, which translated means, “God with us.” That name was used more as a title or description than as a proper name. In His incarnation Jesus was, in the most literal sense, God with us.
The fact that a virgin shall be with child is marvelous-a pregnant virgin! Equally marvelous is that she shall call His name Immanuel.
The Old Testament repeatedly promises that God is present with His people, to secure their destiny in His covenant. The Tabernacle and Temple were intended to be symbols of that divine presence. The term for tabernacle is mishkan, which comes from shakan, meaning to dwell rest, or abide. From that root the term shekinah has also come, referring to the presence of God’s glory. The child born was to be the Shekinah, the true Tabernacle of God (John 1:14). Isaiah was the instrument through which the Word of the Lord announced that God would dwell among men in visible flesh and blood incarnation-more intimate and personal than the Tabernacle or Temple in which Israel had worshiped.
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