Robert L. Mowery, «Son of God in Roman Imperial Titles and Matthew», Vol. 83 (2002) 100-110

The christological formula qeou= ui(o/j, which appears in the NT only in three Matthean passages (14,33; 27,43.54), exactly parallels the two-word Roman imperial son of god formula found in the titulature of Augustus, Tiberius, Nero, Titus, and Domitian. This formula occurred more widely in first century imperial titulature than has previously been reported; in addition, various three-word imperial son of god formulas also deserve notice. The Matthean formula qeou= ui(o/j would have evoked Roman imperial usage for at least some members of Matthew’s community.

as the anarthrous three-word son of god formulas found in the Greek titulature of these five emperors.

        Whether Matthew created the formula qeou= ui(o/j or was repeating a christological formula already in use within his community, it is likely that this formula would have evoked Roman imperial usage for at least some members of his community⁷⁸. Whether or not these disciples had learned of the Roman formula qeou= ui(o/j through the imperial cult, some (most?) of them would have known about this imperial formula through inscriptions located in highly-visible locations and through legends on their coins, including coins struck in their own province. For these disciples, the Matthean formula qeou= ui(o/j would have evoked not only an awareness that Jesus had been given the same title as the emperor but also the recognition that the qeou= ui(o//j whose Father is ‘Lord of heaven and earth’ (Matt 11,25) is not the emperor but Jesus.