John Gill Commentary Luke 11:46

"And he said, Woe unto you lawyers also! for ye load men with burdens grievous to be borne, and ye yourselves touch not the burdens with one of your fingers." — Luke 11:46 (ASV)

And he said, woe unto you also, you lawyers
Christ was so far from calling back what he had said or suggested, that he repeats and confirms it, and more particularly names them, and enlarges on their evil practices:

for you lade men with burdens grievous to be borne, and you
yourselves touch not the burdens with one of your fingers;
(See Gill on Matthew 23:4).