1. In the preceding chapter our Lord has described inward religion in its various branches. He has laid before us those dispositions of soul which constitute real Christianity; the inward tempers contained in that "holiness, without which no man shall see the Lord;" the affections which, when flowing from their proper fountain, from a living faith in God through Christ Jesus, are intrinsically and essentially good, and acceptable to God. He proceeds to show, in this chapter, how all our actions likewise, even those that are indifferent in their own nature, may be made holy, and good and acceptable to God, by a pure and holy intention. Whatever is done without this, he largely declares, is of no value before God. Whereas whatever outward works are thus consecrated to God, they are, in his sight, of great price.

2. The necessity of this purity of intention, he shows, First, with regard to those which are usually accounted religious actions, and indeed are such when performed with a right intention. Some of these are commonly termed works of piety; the rest, works of charity or mercy. Of the latter sort, he particularly names almsgiving; of the former, prayer and fasting. But the directions given for these are equally to be applied to every work, whether of charity or mercy.

I. 1. And, First, with regard to works of mercy. "Take heed," saith he,"that ye do not your alms before men, to be seen of them: Otherwise ye have no reward of your Father which is in heaven." "That ye do not your alms:" -- Although this only is named, yet is every work of charity included, every thing which we give, or speak, or do, whereby our neighbour may be profited; whereby another man may receive any advantage, either in his body or soul. The feeding the hungry, the clothing the naked, the entertaining or assisting the stranger, the visiting those that are sick or in prison, the comforting the afflicted, the instructing the ignorant, the reproving the wicked, the exhorting and encouraging the well-doer; and if there be any other work of mercy, it is equally included in this direction.

2. "Take heed that ye do not your alms before men, to be seen of them." -- The thing which is here forbidden, is not barely the doing good in the sight of men; this circumstance alone, that others see what we do, makes the action neither worse nor better; but the doing it before men, "to be seen of them," with this view from this intention only. I say, from this intention only; for this may, in some cases, be a part of our intention; we may design that some of our actions should be seen, and yet they may be acceptable to God. We may intend that our light should shine before men, when our conscience bears us witness in the Holy Ghost, that our ultimate end in designing they should see our good works, is, "that they may glorify our Father which is in heaven." But take heed that ye do not the least thing with a view to your own glory: Take heed that a regard to the praise of men have no place at all in your works of mercy. If ye seek your own glory, if you have any design to gain the honour that cometh of men whatever is done with this view is nothing worth; it is not done unto the Lord; he accepteth it not; "ye have no reward" for this "of our Father which is in heaven."

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II. 1. From works of charity or mercy our Lord proceeds to those which are termed works of piety. "And when thou prayest," saith he, "thou shalt not be as the hypocrites are; for they love to pray standing in the synagogues, and in the corners of the streets, that they may be seen of men." -- "Thou shalt not be as the hypocrites are." Hypocrisy, then, or insincerity, is the first thing we are to guard against in prayer. Beware not to speak what thou dost not mean. Prayer is the lifting up of the heart to God: All words of prayer, without this, are mere hypocrisy. Whenever therefore thou attemptest to pray, see that it be thy one design to commune with God, to lift up thy heart to him, to pour out thy soul before him; not as the hypocrites, who love, or are wont, "to pray standing in the synagogues," the exchange, or market-places, "and in the corners of the streets," wherever the most people are, "that they may be seen of men:" This was the sole design, the motive, and end, of the prayers which they there repeated. "Verily I say unto you, They have their reward." -- They are to expect none from your Father which is in heaven.

2. But it is not only the having an eye to the praise of men, which cuts us off from any reward in heaven; which leaves us no room to expect the blessing of God upon our works, whether of piety or mercy. Purity of intention is equally destroyed by a view to any temporal reward whatever. If we repeat our prayers, if we attend the public worship of God, if we relieve the poor, with a view to gain or interest, it is not a whit more acceptable to God, than if it were done with a view to praise. Any temporal view, any motive whatever on this side eternity, any design but that of promoting the glory of God, and the happiness of men for God's sake, makes every action, however fair it may appear to men, an abomination unto the Lord.