It is of interest to note that the most extensive recording of the birth of Jesus is undertaken by Luke, who was both an historian and physician. He states at the beginning of his gospel account that he made a thorough investigation of everything he has set about to record, interviewing those who had first-hand knowledge of the facts, checking them one against the other. And the most obvious source of his information concerning the birth of Jesus was Mary, Jesus' mother.
Luke's Record of the Event
"In the sixth month, God sent the angel Gabriel to Nazareth, a town in Galilee, to a virgin pledged to be married to a man named Joseph, a descendant of David. The virgin's name was Mary. The angel went to her and said, 'Greetings, you who are highly favoured! The Lord is with you.' Mary was greatly troubled at his words and wondered what kind of greeting this might be. But the angel said to her, 'Do not be afraid, Mary, you have found favour with God. You will be with child and give birth to a son, and you are to give him the name Jesus. He will be great and will be called the Son of the Most High. The Lord God will give him the throne of his father David, and he will reign over the house of Jacob forever; his kingdom will never end.' 'How will this be,' Mary asked the angel, 'since I am a virgin?' The angel answered, 'The Holy Spirit will come upon you, and the power of the Most High will overshadow you. So the holy one to be born will be called the Son of God. Even Elizabeth your relative is going to have a child in her old age, and she who was said to be barren is in her sixth month. For nothing is impossible with God.' 'I am the Lord's servant,' Mary answered. 'May it be to me as you have said.' Then the angel left her." (Luke 1:26-38, emphasis added)
Luke Continues
"And everyone went to his own town to register. So Joseph also went up from the town of Nazareth in Galilee to Judea, to Bethlehem the town of David, because he belonged to the house and line of David. He went there to register with Mary, who was pledged to be married to him and was expecting a child. While they were there, the time came for the baby to be born, and she gave birth to her firstborn, a son. She wrapped him in cloths and placed him in a manger, because there was no room for them in the inn." (Luke 2:3-7)
Matthew's Words on the Matter
Matthew, in his gospel, states: "All this took place to fulfill what the Lord had said through the prophet: 'The virgin will be with child and will give birth to a son, and they will call him Immanuel' --which means, 'God with us'." (Matthew 1:22-23) And the prophecy being referred to was foretold by Isaiah, "Therefore the Lord himself will give you a sign: The virgin will be with child and will give birth to a son, and will call him Immanuel." (Isaiah 7:14)
Conclusion
The virgin conception of Jesus fullfils the words spoken by the prophet Isaiah seven centuries before the event occurred and shows that Jesus is divine. And that in turn points, with divine approval, to the one we call Jesus – God with us.