A.T. Robertson Commentary Matthew 23:16

"Woe unto you, ye blind guides, that say, Whosoever shall swear by the temple, it is nothing; but whosoever shall swear by the gold of the temple, he is a debtor." — Matthew 23:16 (ASV)

Ye blind guides (οδηγο τυφλο). Note omission of "Scribes and Pharisees, hypocrites" with this third woe. In 15:14 Jesus had already called the Pharisees "blind guides" (leaders). They split hairs about oaths, as Jesus had explained in 5:33-37, between the temple and the gold of the temple.

He is a debtor (οφειλε). He owes his oath, is bound by his oath. A.V.,

is guilty , is old English, obsolete sense of guilt as fine or payment.