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According to the "Son of Man" entry in the Catholic dictionary by Fr. John Hardon, S.J., "Son of Man" is
The most frequently used title of Christ in the New Testament, occurring eighty-two times and, all but once (Acts 7:55), in the Gospels. A messianic title (Daniel 7:2-14), it identifies the heavenly transcendence of the Savior while stressing his humanity, in contrast with the "Son of God," which emphasizes his divinity.