2#Have taken their seat
Moses: it is uncertain whether this is simply a metaphor for Mosaic teaching authority or refers to an actual chair on which the teacher sat. It has been proved that there was a seat so designated in synagogues of a later period than that of this gospel. Do and observe
they tell you: since the Matthean Jesus abrogates Mosaic law (Mt 5:31–42), warns his disciples against the teaching of the Pharisees (Mt 14:1–12), and, in this speech, denounces the Pharisees as blind guides in respect to their teaching on oaths (Mt 23:16–22), this commandment to observe all things whatsoever they (the scribes and Pharisees) tell you cannot be taken as the evangelist’s understanding of the proper standard of conduct for his church. The saying may reflect a period when the Matthean community was largely Jewish Christian and was still seeking to avoid a complete break with the synagogue. Matthew has incorporated this traditional material into the speech in accordance with his view of the course of salvation history, in which he portrays the time of Jesus’ ministry as marked by the fidelity to the law, although with significant pointers to the new situation that would exist after his death and resurrection (see note on Mt 5:17–20). The crowds and the disciples (Mt 23:1) are exhorted not to follow the example of the Jewish leaders, whose deeds do not conform to their teaching (Mt 23:3). saying, “The scribes and the Pharisees have taken their seat on the chair of Moses.