Isaiah 7 addresses King Ahaz during a political crisis and gives the sign of Immanuel. The passage has an immediate historical setting, yet Matthew explicitly reads the Immanuel sign as reaching its climactic fulfillment in the conception and birth of Jesus.
The New Testament gives this connection especially strong support. The fulfillment reference in this table, Matt 1:18-23; 1 Tim 3:16, uses, quotes, or closely applies Isaiah's language in relation to Jesus and supports the description that He would to be Emmanuel-God with us. Accordingly, this entry may properly be presented as a substantial messianic fulfillment, while still allowing Isaiah's words to retain their original historical and literary setting.