How do Matthew and Luke differ in their accounts of Jesus’ birth?

The Gospel According to Matthew and the Gospel According to Luke provide the only two scriptural accounts of the birth of Jesus, and they differ significantly in their focus and narrative details.1

Narrative Differences
* Matthew: This account begins with a genealogy tracing Jesus’ lineage through Joseph. It focuses on Joseph’s perspective, describing an angel appearing to him in a dream to explain Mary’s pregnancy. The narrative later highlights the visit of the Magi guided by the Star of Bethlehem and the Holy Family’s subsequent escape to Egypt to flee Herod’s massacre of children.1
* Luke: This account emphasizes the perspective of Mary, detailing the Annunciation by the angel Gabriel and her visit to Elizabeth. It records the birth in a manger due to a lack of accommodations during a census and features the visit of local shepherds. It concludes with Jesus’ circumcision and his presentation at the Temple of Jerusalem.1

Historical Context
The two Gospels also present conflicting chronological markers. Matthew associates the birth with the reign of Herod the Great (who died in 4 BCE), while Luke links it to a census conducted while Quirinius was governor of Syria, an event historically dated to 6–7 CE.2