Charles Ellicott 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)

Heavy burdens — This thought was present in our Lord’s call to the “heavy laden,” in the words that described His own “burden” as “light” (Matthew 11:28, 30). Here it finds distinct expression. We see from St. Peter’s confession in Acts 15:10 that this appealed to the testimony people’s hearts were bearing, whether secretly or openly.

They themselves will not move... — The rigorous precepts and the high-flown morality were for others, not for themselves. Professing to guide, they neither helped nor sympathized with the troubles of those they taught .