Albert Barnes on Luke 1:32

He shall be (f) great. There is undoubted reference in this passage to Isa 9:6,7. By his being great is meant he shall be distinguished or illustrious; great in power, in wisdom, in dominion, on earth and in heaven.

Shall be (g) called. This is the same as to say he shall be the Son, &c. The Hebrews often used this form of speech. Mt 21:13.

The (h) Highest. God, who is infinitely exalted; called the Highest, because he is exalted over all his creatures on earth and in heaven. Mk 5:7.

The throne. The kingdom; or shall appoint him as the lineal successor of David in the kingdom.

His father David. David is called his father because Jesus was lineally descended from him. Mt 1:1. The promise to David was, that there should not fail a man to sit on his throne, or that his throne should be perpetual, and the promise was fulfilled by exalting Jesus to be a Prince and a Saviour, and the perpetual King of his people.

(f) Mt 1:21 (g) He 1:2-8 (h) 2Sam 7:11,12, Isa 9:6,7