“Behold, the virgin shall be with child, and bear a Son, and they shall call His name Immanuel,” which is translated, “God with us.” Matthew 1:23
Most people have heard some version of this story: A small child was reluctant to go to sleep by herself one night. After several bedtime stories, her mother told her it was time to turn out the light. “But I want you to stay,” the little girl protested. “Don’t worry,” the mom said, “Jesus is here, and He will be with you all night long.” To which the little one replied, “But I want Jesus with skin on!”
The little girl wanted the promise fulfilled at Christmas: Immanuel, “God with us.” A small child can’t be faulted for not understanding that Jesus, though invisible to human eyes, is present nonetheless. Indeed, the world received “Jesus with skin on” at His incarnation: Jesus “became flesh and dwelt among us” (John 1:14). And He has been with us ever since through the Holy Spirit—just as He promised (Matthew 28:20).
Small children can be forgiven for not understanding how Jesus can be with us when we can’t see Him. But mature Christians must never forget the Christmas message of Immanuel: God is with us!
By the light of the gospel we see [God] as Emmanuel, God with us. Matthew Henry