Matthew gives Joseph's genealogy, while Luke gives Mary's.

The reason for Mary's linage in Luke was clarified by Chuck Missler. That it was in Numbers law of
heretical passage of rights to property, if no male heir to the line and only females. "IF" they married
within their tribe.

Καὶ αὐτὸς ἦν Ἰησοῦς ἀρχόμενος ὡσεὶ ἐτῶν τριάκοντα, ὢν υἱός, ὡς ἐνομίζετο, Ἰωσὴφ τοῦ Ἠλὶ (Luke 3:23,
NA28, )

Jesus, when he began his ministry, was about thirty years of age, being the son (as was supposed) of
Joseph, the son of Heli... (Luke 3:23, ESV)

The NET translators point out concerning the translation of this text,

The parenthetical remark as was supposed makes it clear that Joseph was not the biological father of
Jesus. But a question still remains whose genealogy this is. Mary is nowhere mentioned....

Advocates that Luke gives a matrilineal genealogy argue that the parenthetical clause (ὡς ἐνομίζετο) is
misplaced in this text and that it should instead be translated:

"... being a son (as was supposed of Joseph) of Eli."

One such proponent of this view in history was Thomas Aquinas,7 who argued that the text calls Jesus a
son of Eli without explaining why (he likely presumed his readers' familiarity with Eli