1) Jesus is called the Son of God because he is God incarnate in human form, conceived by the Holy Spirit in Mary's womb. 2) The term "Son of God" is used over 40 times in the New Testament to refer to Jesus' divinity as the Messiah and Son of the living God. 3) As Son of God, Jesus has authority over life and death and came to destroy the works of the devil and offer believers eternal life.