Expositor's Bible Commentary Commentary Matthew 23:3

"all things therefore whatsoever they bid you, [these] do and observe: but do not ye after their works; for they say, and do not." — Matthew 23:3 (ASV)

The “teachers of the law,” most of whom were Pharisees in Matthew’s time, were primarily responsible for teaching. They “sit in Moses’ seat.” Ancient synagogues had a stone seat at the front where the authoritative teacher sat. Moreover, “to sit on X’s seat” often means “to succeed X” (1 Kings 1:35, 46; 2 Kings 15:12; Psalms 132:12). This would imply that the “teachers of the law” were Moses’ legal successors, possessing all his authority. Jesus goes on to assert they had astounding authority in all they taught, even if they did not live up to it.