Expositor's Bible Commentary Commentary Matthew 22:23

"On that day there came to him Sadducees, they that say that there is no resurrection: and they asked him," — Matthew 22:23 (ASV)

This confrontation takes place in the same situation as the former one. Pharisees believed in a resurrection from the dead, basing their belief in part on Isa 26:19 and Da 12:2. But Sadducees did not believe in a resurrection: both body and soul, they held, perish at death (cf. Acts 23:8).