Matthew 23 Jesus addresses the multitudes one last time,  indicting the scribes and Pharisees for their hypocrisy.  Verse 2 "The scribes and the Pharisees have seated themselves in the chair of Moses..." They had questioned His authority, but He does not question theirs. They were teachers of the Law.
"therefore all that they tell you, do and observe."  Jesus tells the crowd, "but do not do according to their deeds; for they say things, and do not do them."  They were hypocrites, masked deceivers, and Jesus is unmasking them and exposing their falseness, to themselves as well as to the rest of the people.
Jesus lists their crimes:
v4  They lay heavy burdens on the people but have no mercy.
v5-7 They exalt themselves -  and not God.
v13 They keep men from entering the Kingdom of God
v14 They take advantage of widows and make a show of praying
v15 They go far to make others convert to Judaism, so they can have another notch on their belts.  But they don't bring them to God.
v16-22  They value gold more than God.  They fail to know the true value of the temple, the altar, the offerings, or the Throne of God.  They do not fear God.
v23 They ignore the law's commands for mercy, justice, and faithfulness; but demand tithes on herbs.
v24 They are blind guides.
v25-26 They clean their dishes but not their hearts.
v27-28 They like to look good on the outside, but they are dead and decaying on the inside.
v29-31  They condemn their ancestors for killing the prophets, but they are just as guilty, even worse for they are planning the murder of the Messiah.
v32-36 They are guilty for the past, present, and future persecution of God's servants.

These things break the Lord's heart.  He cries over the failure of Jerusalem to come to Him in truth.
God desires us to have a righteousness that "surpasses that of the scribes and Pharisees," (Matt.5:20)
Jesus has modeled that righteousness.  He has taught, over and over again, the primary principles for entering the Kingdom: "But the greatest among you must be your servant. And whoever exalts himself shall be humbled; and whoever humbles himself shall be exalted." (v11-12)
There is One Teacher.
There is One Father.
There is One Leader.
God and God alone!
The scribes and Pharisees were guilty of usurping the authority and sovereignty of God.  For that, they were condemned.  Sadly, they remained blind and deaf, refusing to acknowledge the Truth.
Do we?
Do we put burdens on others and offer no help?
Do we exalt ourselves more than God?
Are we stumbling blocks that keep others from entering into God's Kingdom?
Do we neglect, abuse, or take advantage of others, while proclaiming our own self-righteousness?
Do we value our possessions, our wealth, our gifts, more than God?
Do we ignore opportunities for mercy, justice, and faithfulness?
Do we worry more about what others see on the outside than what God sees on the inside?
Do we condemn others and stay blind to our own sinfulness?
Do we break our Lord's heart, too?

Father, search me and know my heart; try me and know my anxious thoughts. If there are hurtful ways in me, Lord, deliver me and lead me in Your everlasting way.   Open my eyes, Lord, to see You, to exalt You, to worship You alone.  You are my Teacher, my Leader, Jesus.  Fill me with Your Spirit that I might walk in Your Light, obedient to Your Word, today and every day.  Amen.