Verses 17-20
Jesus contrasted tangible food with intangible thoughts. Matthew’s list of the heart’s products follows the order of the Ten Commandments essentially. Jesus’ point was this: what a person is determines what he or she does and says (cf. Matthew 12:34-35; Romans 14:14; Romans 14:17; 1 Corinthians 8:8; Hebrews 9:10). Note that Jesus presupposed the biblical revelation that the heart (the seat of thought and will) is evil (cf. Matthew 7:11). True religion must deal with people’s basic nature and not just with externals. The Pharisees and scribes had become so preoccupied with the externals that they failed to deal with what is more basic and important, namely, a real relationship with God. Jesus had more concern for human nature than for the form of worship. He came to seek and to save the lost (Matthew 1:21; cf. Matthew 6:1-33; Matthew 12:34-35).
In this pericope Jesus rejected the Pharisees and scribes as Israel’s authentic interpreters of the Old Testament. He claimed that role instead for Himself. This was a theological issue that ultimately led to Jesus’ arrest and crucifixion.
"The occupation with the outward religious ceremony, instead of inner transformation of the heart, has all too often attended all forms of religion and has plagued the church as well as it has Judaism. How many Christians in church history have been executed for difference of opinion on the meaning of the Lord’s Supper elements or the mode of baptism or for failure to bow to church authority? The heart of man, which is so incurably religious, is also incurably evil, apart from the grace of God." [Note: Walvoord, Matthew: . . ., pp. 117-18.]
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