Very good question
The descent of Christ is counted from Judah, as Mary's father was of Judah but He is also of Levi through Mary's mother. He isn't counted (numbered) of them as the numbering is through the father. And too....the Levites were not to be numbered/counted.
Numbers 1:47-49 But the Levites after the tribe of their fathers were not numbered among them. For the Lord had spoken unto Moses, saying, "Only thou shalt NOT NUMBER THE TRIBE OF LEVI, neither take the sum of them among the children of Israel:
The counting or numbering was done through "the tribe of their fathers" and the Levites were not to be numbered. They, the priest line, were not to receive an inheritance as did their brother tribes because God is their inheritance....
18:20 And the LORD spake unto Aaron, Thou shalt have NO inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel.
So Christ is counted (numbered) of Judah but His lineage is also of Levi. Through that lineage He is of the Kingly line - Judah, and the priestly line - Levi.
Hebrews 7:14-17 For it is evident that our Lord sprang out of Juda; of which tribe Moses spake nothing concerning priesthood. And it is yet far more evident: for that after the similitude of Melchisedec there ariseth another priest, Who is made, not after the law of a carnal commandment, but after the power of an endless life. For He testifieth, Thou art a priest for ever after the order of Melchisedec.
It is evident He was of Judah but it is even more evident that He was a priest for He "art a priest for ever." Only those of Levi can be priests.
7:24-28 But this Man, because He continueth ever, hath an unchangeable priesthood. Wherefore He is able also to save them to the uttermost that come unto God by Him, seeing He ever liveth to make intercession for them. For such an high priest became us, who is holy, harmless, undefiled, separate from sinners, and made higher than the heavens; Who needeth not daily, as those high priests, to offer up sacrifice, first for his own sins, and then for the people's: for this He did once, when He offered up himself. For the law maketh men high priests which have infirmity; but the word of the oath, which was since the law, maketh the Son, who is consecrated for evermore.
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