Luke 1:32

New English Translation

³²He^[a] will be great,^[b] and will be called the Son of the Most High,^[c] and the Lord God will give him the throne of his father^[d] David.

Luke 1:32 tn Grk “this one.”
Luke 1:32 sn Compare the description of Jesus as great here with 1:15, “great before the Lord.” Jesus is greater than John, since he is Messiah compared to a prophet. Great is stated absolutely without qualification to make the point.
Luke 1:32 sn The expression Most High is a way to refer to God without naming him. Such avoiding of direct reference to God was common in 1st century Judaism out of reverence for the divine name.
Luke 1:32 tn Or “ancestor.”

New English Translation (NET)