Matthew 5:27-48 (ESV)
27 “You have heard that it was said, ‘You shall not commit adultery.’ 28 But I say to you that everyone who looks at a woman with lustful intent has already committed adultery with her in his heart…
31 “It was also said, ‘Whoever divorces his wife, let him give her a certificate of divorce.’ 32 But I say to you…
33 “Again you have heard that it was said to those of old, ‘You shall not swear falsely, but shall perform to the Lord what you have sworn.’ 34 But I say to you…
38 “You have heard that it was said, ‘An eye for an eye and a tooth for a tooth.’ 39 But I say to you…
43 “You have heard that it was said, ‘You shall love your neighbor and hate your enemy.’ 44 But I say to you…
48 You therefore must be perfect, as your heavenly Father is perfect.

Jesus begins his Sermon on the Mount with the beatitude: “Blessed are the poor in spirit…” He next assures His disciples that they are the salt of the earth and light of the world. But then He begins a process by which He tears away any pretense we might hold of being righteous before God.
“You have heard…but I say…” So goes the refrain, and with each example Jesus raises the bar on righteousness. Who has never said, “You fool!” Who has never looked at a woman lustfully? Who can claim to be perfect?!?
If we look carefully at the overall progression of these verses, however, we will discover something quite insightful; we may even find comfort and hope(!). First of all Jesus teaches that true blessedness is not determined by outward appearances (the Beatitudes). Next we learn that disciples of Jesus are light and salt. Then we are confronted with the truth that true righteousness is not only outward righteousness, but a righteousness of the heart. If we take this seriously we become convicted by our inability to be perfect – to have a righteousness that exceeds that of the scribes and Pharisees: We become poor in spirit.
Jesus preaching here is not simply about confronting us with our sin and need for a Savior; it is about bringing to us a poverty of spirit that is truly a state of blessedness. We have no hope of our own, but only the promise of God. Our Father in heaven is perfect in love, faithfulness, and goodness. Those who embrace these truths will find true comfort in Him.
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