The passage
      v1.Jesus, presumably in the temple courts, addresses his words to both the unbelieving crowd as well as his disciples.
      v2. This verse is best understood as "the teachers of the law, most of whom are Pharisees", i.e., they belong to the Pharisee party. These teachers of the law possess the authority of Moses to teach the people. "Moses' seat" is a stone block in the synagogue from which the authorized teacher instructs the congregation.
      v3. Jesus confirms that the teaching of the law by the Pharisees is right and proper (although it can be argued that this is an ironic statement, "do what they say, ho-hum"). They do indeed proclaim a righteousness of the law which all should submit to. The problem is that the Pharisees themselves don't keep the law they proclaim. What they do is rework the law to make it keepable. The members of the Qumran community called them "the expounders of smooth things."
      v4. Their greatest failure is that they see the law as an end in itself. They load people up with the law and then allow them to be crushed by it. Even worse, they fail to teach that the primary function of the law is to expose sin and thus drive the sinner to seek mercy from God. The law serves to prompt the search for forgiveness, a forgiveness found only in the Messiah - Christ. The Pharisees had failed to understand this function of the law and so inevitably rested on their own self-righteous legalism.
      v5-7. Jesus goes on to describe the Pharisees as applause-seekers. They liked to see their piety recognized by others. For this reason they wore large phylacteries (a box worn on the arm or forehead with four texts inside, Ex.13:9.) and they wore long tassels hanging from the corners of their outer garment, Num.15:37-41.
      v8-10. Speaking directly to his disciples, Jesus denounces any applause-seeking gained through a position of authority or power. The self-exaltation and power of the "rabbi" (teacher) is denounced. Disciples must relate in brotherly love and rely on the one Teacher (better than "Master"), namely Jesus. As for the honouring of dead teachers with the title "father", giving them the same title as the "Father" in heaven is quite inappropriate. In v10 Jesus repeats the point made in v8, but this time he identifies the "Teacher" with himself.
      v11. Leadership in Christ's new community is exercised by serving others in love rather than by ruling.
      v12. Humility is the principle which should rule the ruler. Humility is not servility or humbug, but rather a recognition of the amazing grace that "saved a wretch like me." An awareness of grace makes for graciousness in the teacher.

Gracious teaching
      When the message of God's grace is proclaimed from the pulpit, it is often confused with an evangelistic address. Sometimes a preacher can face criticism for their one-track gospel sermons. "He is always preaching the gospel, but we are all converted. So all he is doing is evangelizing the faithful." In a sense, grace-centered preaching is evangelistic, it is the gospel, yet it is also a message for believers. The gospel of God's sovereign grace is first and foremost a message for the faithful.
      The pulpit is a powerful manipulator. A preacher can "tie up heavy loads and put them on men's shoulders." Sunday by Sunday believers leave church bound by the obligations of Christian piety. Witnessing, giving, praying, clean minds, clean words, kindness, forgiveness, free from anger..... a piety to be displayed, but a piety compromised, for who can "practise what they preach"? Although this piety is righteous and good, such that we should "do everything they tell" us, in the end it but reminds us of who we are - our "righteousness is but filthy rags."
      A Christian preacher must proclaim the experience of the cross, and this because of our own brokenness before the searching eye of God. The preacher has no other message to proclaim other than the grace of God in Christ, for it is grace that transforms us into the image of Christ. The sermon must serve to lift the load off God's broken people and replace it with Christ's burden, a load that is "light indeed." This then is the message of the "servant", of the one who under Christ does not even rightly deserve the title "teacher". For the preacher and the hearer, exultation comes through humility, it comes through submission to the gracious kindness of God freely given to all who ask Christ.

v2
      kaqedraV (a) "seat" - here of Moses' seat, the stone seat in a synagogue where the teacher sat to teach
      ekaqisan (kaqizw) aor. ind. "sit" - The aorist "sat" is probably a Semiticism rather than Matthew looking back to a time when the Pharisees were in power.
      kai "and" - "The teachers of the law and the Pharisees" presents a problem. Carson's solution that the two groups overlap seems best. "The teachers of the law, most of whom were Pharisees" would be a workable paraphrase.

v3
      panta .... oJsa "everything" - all things whatsoever. Some commentators suggest that a disciple would need to qualify the teachings of the Pharisees, eg. their stress on minute details (insect law - the meticulous rabbinical interpretations of the Mosaic law) at the expense of the moral law - justice and mercy. Yet, Jesus makes no qualification and this because the Pharisees do teach the law of Moses, even though in a limited "insect" form. The problem is they try to detail its demands to make it keepable, but ignore mercy when the sinful human spirit (the old Adam) breaks even their insect version of the law. Jeremias argues that Jesus is using irony at this point, such that the last person anyone should listen to is a Pharisee. This is a popular point of view, even publicly stated at the time by members of the Qumran community, but is probably not correct.
      eipwsin (legw) aor. subj. act. "they tell" - say. "Do what the Pharisees say"
      poihsate (poiew) "practice" - do. Literally, the pharisees say and do not. This is possibly a reference to their hypocrisy, although it may be simply a factual statement. Having reduced the Mosaic law to insect level, they are still unable to keep it. So, having defined, for example, what constitutes work on the Sabbath, they still brake their own application of the Mosaic law. They failed to recognize the real problem, namely sin, which even insect law can stir into rebellion.

v4
      desmeuousin (desmeuw) pres. "they tie up" - bind. The Pharisees are good at teaching the details of the law and with great effort it is possible to keep their insect law.
      fortia (ov) "loads" - burdens. The insect law of the Pharisees made the law a massive burden, a joyless drudge of legal details affecting every aspect of life.
      kinhsai (kinew) aor. inf. "to move" - move, remove. The infinitive is complementary, completing the sense of "not willing." Although the details were designed to make the Mosaic law doable, few could claim to do it. For those who broke the law the Pharisees had no answer. They did not understand that God's law was not doable, that the best it could do for us was give us direction in life. In the end, the function of the law is to expose our condition of sin and thus drive us to God for mercy. The Pharisees could not lift the load for they did not understand grace. They had forgotten that membership of the covenant community rested on faith, a faith like Abraham's, and not on law-obedience.

v5
      proV to qeaqhnai (qeaomai) aor. pas. inf. "for [men] to see" - to be seen, carefully look at. This preposition with the articular infinitive forms a purpose clause, "in order to be seen." Jesus now comments on the personal life of the Pharisees and notes that they are men-pleases. Their behavior is designed to gain the approval of others.
      fulakthria (ov) "phylacteries" - a small leather pouch tied to the arm or forehead and containing four Old Testament texts. The New Testament word for the "frontlet", as it was known, has pagan associations. Properly translated, the word is "amulet", illustrating the negative connotations ascribed to this "charm" by Jesus and the early church. The Pharisees wore large versions to display their righteousness.
      kraspeda (ov) "tassels" - the platted fringe of the outer garment worn by all Jews, Num.15:38f. The Pharisees went for the large version.

v6
      filousin (filew) "love" - The Pharisees love the fringe benefits associated with their high status.
      prwtoklisian (a) "the place of honour" - This is the seat to the right of the host at a formal dinner.
      prwtokaqedriaV (a) "the most important seats" - These seats were on the raised dais facing the congregation.

v7
      aspasmouV (oV) "greeted" - greeting, salutation. In later years the status of the Rabbi reached such an exalted height that a disciple would have to walk behind their Rabbi and never greet him unless first greeted.
      RJabbi "Rabbi" - master, teacher

v8
      klhqhte (kalew) aor. subj. pas. "called" - Disciples are to promote brotherly love rather than a hierarchy of authority.
      didaskaloV (oV) "master" - Should be translated "teacher".

v9
      patera (hr eroV) "father" - In Aramaic, abba (father) was sometimes used to refer to distinguished teachers, although there is no evidence that the practice was known in Jesus' time. Possibly the term was used of great teachers now deceased. It does seem that Jesus is attacking the notion of a hierarchy among the disciples.

v10
      kaqhghtai (hV ou) "teacher" - this is the only use of this word in the New Testament and is probably only used as a synonym to maintain the rhythm of the verse.