John Gill Commentary Matthew 5:35

"nor by the earth, for it is the footstool of his feet; nor by Jerusalem, for it is the city of the great King." — Matthew 5:35 (ASV)

Nor by the earth, for it is his footstool
That the Jews were wont to swear by the earth, is clear from the above mentioned instances; and is condemned by Christ for this reason, because the earth is God's "footstool", referring, as before, to (Isaiah 66:1) on which he treads; and where he also manifests forth his glory, and is a considerable part of the work of his hands.

Neither by Jerusalem ,
which the Jews used to swear by: such forms of vows as these are to be met with in their writings ^F17 ;``as the altar, as the temple, (Mlvwryk) , "as Jerusalem";'' that is, by Jerusalem, I vow I will do this, or the other thing. ``R. Judah says, he that says Jerusalem (i.e. as Bartenora observes ^F18 , without the note of comparison, as) says nothing.'' In the Gemara ^F19 it is, ``he that says as Jerusalem, does not say anything, till he has made his vow concerning a thing, which is offered up in Jerusalem.''

Dr. Lightfoot ^F20 has produced forms of vowing and swearing, which have not occurred to me. ``Jerusalem; (Mlvwryl) , "for", or "unto Jerusalem", which exactly answers to (eiv Ierosoluma) , here; and "by Jerusalem";''

The reason given for prohibiting this kind of oath, is; for it is the city of the great king :
not of David, but of the King of kings, the Lord of hosts; who had his residence, and his worship, here; see (Psalms 48:2) .

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FOOTNOTES:

• F17: Misn. Nedarim, c. 1. sect. 3.
• F18: In. ib.
• F19: T. Bab. Nedarim, fol. 11. 1.
• F20: In loc. ex Tosapht. in Nedarim, c. 1.