Luke 1:35 ESV
35 And the angel answered her, “The Holy Spirit will come upon you, and the power of the Most High will overshadow you; therefore the child to be born will be called holy— the Son of God.
Jesus was conceived from above by the same power that would raise Him from death. He was born from above into flesh that we might be reborn in spirit. He became the Son of Man that we would become children of the Most Holy God.