Matthew 23:4

“For they bind heavy burdens, etc.] Meaning not the rites and ceremonies of the law of Moses, circumcision, and other rituals, which obliged to the keeping of the whole law, which was a yoke men were not able to bear; but the traditions of the elders, which the Scribes and Pharisees were very tenacious of, and very severely enjoined the observance of, and are called their “heavy” things f1223. “It is a tradition of R. Ishmael, there are in the words of the law, that, which is bound or forbidden, and that which is loose or free; and there are in them light things, and there are in them heavy things; but the words of the Scribes, ˆh ˆyrwmj ˆlwk, “all of them are heavy”.” And a little after,…”

“For they bind heavy burdens and grievous to be borne, and lay them on men's shoulders; but they themselves will not move them--"touch them not" (Luk 11:46). with one of their fingers--referring not so much to the irksomeness of the legal rites, though they were irksome enough (Act 15:10), as to the heartless rigor with which they were enforced, and by men of shameless inconsistency.”

“They bind heavy burdens ... - This phrase is derived from the custom of loading animals. The load or burden is bound up and then laid on the beast. So the Pharisees appointed weighty burdens, or grievous and heavy precepts, and insisted that the people should obey them, though they lent no assistance. The “heavy burdens” refer not here to the traditions and foolish customs of the Pharisees, for Jesus would not command the people to observe them; but they clearly mean the ceremonies and rights appointed by Moses, which Peter says neither “they nor their fathers were able to bear,” Acts 15:10. Those rites were numerous, expensive, requiring much time, much property, and laborious. The…”

“Luk 11:46. Matthew 23:5”

“23:4 unbearable religious demands: There were 613 legal prohibitions and commands, according to the rabbis (see 11:28-30; Acts 15:10, 28). • never lift a finger: The religious leaders were unwilling to consider relaxing traditional legal statutes.”

“Mat 23:23, Mat 11:28-30; Luk 11:46; Act 15:10, Act 15:28; Gal 6:13; Rev 2:24 Matthew 23:5”