Why are sons and daughters attributed to their father and not to their mother?

The fundamental principle is that a child is attributed to his father, as Allah Almighty did with Mary, who was attributed to her father, Imran. If a child has no father, he is attributed to his mother, like Jesus (peace be upon him). This is supported by the Almighty's saying: "Call them by [the names of] their fathers; it is more just in the sight of Allah." A child may be attributed to his mother for some reason, but the original principle is his attribution to his father. The wisdom behind this is that the father is responsible for the child and takes care of him.