Albert Barnes Commentary Matthew 23:4

"Yea, they bind heavy burdens and grievous to be borne, and lay them on men`s shoulders; but they themselves will not move them with their finger." — Matthew 23:4 (ASV)

They bind heavy burdens, etc. This phrase is derived from the custom of loading animals. The load or burden is bound up and then laid on the animal. So the Pharisees appoint weighty burdens, or grievous and heavy precepts, and insist that the people should obey them, even though they offered no assistance.

The heavy burdens do not refer here to the traditions and foolish customs of the Pharisees, for Jesus would not command the people to observe them. Instead, they clearly mean the ceremonies and rites appointed by Moses, which Peter says, neither our fathers nor we were able to bear (Acts 15:10).

These rites were numerous, expensive, requiring much time and property, and were laborious.

The Pharisees were rigid in requiring that all the people pay the taxes, contribute from their property, and comply with every part of the law with the utmost rigor. Yet, they indulged themselves and bore as little of the expense and trouble as possible.

Consequently, whenever they could avoid it, they would not offer the least assistance to the people in the labors and expense of their religious rites.

With one of their fingers. This means, in the least degree; they will not offer the least assistance.