As Kent Hughes reminds us...

None of us completely meets the standard of the Sermon on the Mount. But at the same time, if we are true believers, something of the character of the kingdom, something of each of the Beatitudes, will be authentically present in our lives - spiritual poverty, humility, spiritual thirst, mercy, peacemaking. Along with this, there will be the presence of the surpassing righteousness of Christ. We may fall at times, but we will practice righteousness. Anger, adulterous thoughts, insincere talk, and retaliation will progressively vanish from our lives. Agape love will become characteristic of us. When we are filled with the Holy Spirit and with his Word, including the explicit teaching of the Sermon on the Mount, we will practice righteousness. However, this is where the danger lies. For once you begin to fulfill the righteousness of God, once you are flying spiritually, once you are living a life full of good deeds, it is very easy to begin "doing your 'acts of righteousness' before men, to be seen by them." (Hughes, R. K. Sermon on the Mount: The Message of the Kingdom. Crossway Books)

In Matthew 6:1-18, the three righteous practices (giving, praying, fasting) are supposed to be worship rendered to God, never displays of self righteousness to gain the admiration of others. Not only was the Pharisees’ interpretation of the Law perverted in Matthew 5:21-48, but also the their religious practice was a sham.

Phil Newton writes...

After commanding perfection he immediately warns of the subtleties of hypocrisy that can creep into our spiritual pursuits. The problem does not rest in the pursuits but in the individual heart. Motives of love and devotion can become colored with self-centeredness. Because of sin’s deceitfulness, the Christian must be on guard against hypocrisy. It can slip into the most devoted Christian’s life so our Lord calls attention to the need for holy motivations in righteous pursuits... He has been addressing the matter of personal righteousness in terms of doing the will of God in the realm of morality. Now he considers doing the will of God in religious practice. (Sermon)

Barclay adds that...

To the Jew there were three great cardinal works of the religious life, three great pillars on which the good life was based—almsgiving, prayer and fasting. Jesus would not for a moment have disputed that; what troubled him was that so often in human life the finest things were done from the wrong motives. (Barclay, W: The Gospel of Matthew The New Daily Study Bible Westminster John Knox Press)

Beware (4337) (prosecho from pros = before + echo = hold) means literally to hold before and then to take heed, be in a state of high alert , watch out for or be on guard. The idea is to turn one’s mind or attention to a thing by being on one’s guard against it. In this context beware points to the motives behind the Christian’s devotion and duty. When we give our offering or preach our sermons or offer our public and even private prayers or help the poor or discipline our bodies, what has been the motive behind it?

The present imperative calls for the wise citizen of the kingdom of heaven to be continually on the look out for this sometimes not so blatant temptation to give, pray or fast so that you are recognized or honored by men. Wuest picks up the sense of the present imperative writing...

Moreover, be holding your mind on the matter of not practicing your correctness of thinking, feeling, and acting before men in order to be attentively viewed by them as a spectacular performer.

To "beware" means that one must continually (present tense) be vigilant to the ever present danger even in believers (because we still have the old "flesh") to practice righteous acts out of the wrong motivation.

Practicing (poieo = to do, perform) is in the present tense which pictures this as one's lifestyle.

Righteousness - There are two varieties and both can "look good", but those acts initiated and carried out in our own fleshly energy and calculated to impress others, do not impress God! See below for a brief discussion of the second type of righteousness which is the only type acceptable to our Father.

Righteousness before men to be noticed by them is self righteousness. Righteousness that God accepts is His character reproduced in and through us for His good pleasure. Then when others see this "supernatural righteousness" in our lives, they give the glory to God. Compare this to Jesus' purpose statement for our lives in Matthew 5...

Let your light shine before men in such a way that they may see your good works, and glorify your Father who is in heaven. (see note Matthew 5:16) (Notice the "red letters" which I usually use to signify a verb is in the form of a command - here in the form of the aorist imperative = do it effectively. This is a permissive imperative which means to permit your light to shine. Don’t do anything that will cover it, hide it or snuff it out. To shine is not optional! If we fail to obey our Lord's command we will fail to fulfill His purpose for us in His glorious plan.)

Before (1715) (emprosthen from en = in + prós = toward + suffix -then) is used only to refer to place or position (not time) and means in front of, in the presence of or in the sight of.

Noticed (2300) (theaomai)  means to look closely at. It describes a calm, continuous contemplation of some object which remains before the spectator. It is interesting to note that the derivative English word is "theatrical" (marked by pretense or artificiality of emotion, marked by extravagant display or exhibitionism, having the character like that of acted plays) which gives us a clue as to the real motivation behind acts of self righteousness! Although others may observe these acts (e.g., the church accountant will see your donations), this fact must not be the motive behind the deeds.

Be careful not to do the right thing for the wrong reason.

Phil Newton warns that...

Sinful motives can slip into our lives when we may not even realize it. On one occasion, the Apostle Peter had been enjoying fellowship meals with the Gentile believers at Antioch. But when a group of strong-minded Jews that professed to be Christians came into Antioch (Judaizers), Peter withdrew from the fellowship with the Gentiles, and held himself aloof from them. Paul confronted him, calling Peter’s action “hypocrisy.” The problem was not just when the Jews came into town. It was deeper as Peter’s motive for being with the Gentile Christians lacked the integrity to keep him steadfast. He was doing the right thing in being with them, but he did so out of convenience and maybe even the desire for attention rather than for the right motive to honor the Lord in relationships with Gentile believers. The coming of the Judaizers exposed Peter’s latent hypocrisy. He wanted “to be noticed” by the Gentiles when convenient and then by the Judaizers. In both cases he showed hypocrisy in motivation, and as Paul put it, “stood condemned” (Gal 2:11-14)...

The greatest hindrance in right motives is the desire to please yourself rather than the Lord. Selfishness can lead to doing great exploits in the name of Christ when we really do so for ourselves. It can show up by going to the mission field and receiving the accolades of men for such sacrifice, when the real reason is to make a name for one’s self. John Wesley traveled to the primitive colonial state of 18th C. Georgia to do missionary work before he was converted. He thought that such action would improve his standing with God – a self-centered motive. Though he did a noble deed he found it to be a miserable experience wrought out with wrong motives. (Sermon)

Martyn Lloyd-Jones comments on practicing our righteousness before men noting that

Ultimately our only reason for pleasing men around us is that we may please ourselves. Our real desire is not to please others as such; we want to please them because we know that, if we do, they will think better of us. In other words, we are pleasing ourselves and are merely concerned about self-gratification” (Lloyd-Jones, D. M. Studies in the Sermon on the Mount)

OTHERWISE YOU HAVE NO REWARD WITH YOUR FATHER WHO IS IN HEAVEN: ei de me ge, misthon ouk echete (2PPAI) para to patri humon to en tois ouranois (Mt 6:4,6; 5:46; 10:41,42; 16:27; 25:40; 1 Corinthians 9:17,18; Hebrews 6:10; 11:26; 2 John 1:8)

No (3756) (ouk) means absolutely not. Ou and ouk express direct and full negation (action of making negative), independently and absolutely, and hence, objectively.

Spurgeon observes that...

You cannot expect to be paid twice, if therefore you take your reward in the applause of men, who give you a high character for generosity, you cannot expect to have any reward from God. We ought to have a single eye to God’s accepting what we give, and to have little or no thought of what man may say concerning our charitable gifts.

---

The motive which leads a man to give, will form the true estimate of what he does. If he gives to be seen of men then when he is seen of men he has the reward he sought for, and he will never have any other. Let us never do our alms before men, to be seen of them.

--

If the action is not done in the Lord's service, but with a view to our own honour, we cannot expect a reward from above.

When you receive glory from men, you receive no reward from your Father in heaven. Why? For His Name is Qanna', Jealous, (Ex 34:14) and His declaration is

"For My own sake, for My own sake, I will act; for how can My name be profaned? And My glory I will not give to another. (Isaiah 48:11)

Paul gives us a similar truth in a positive teaching...

And whatever you do in word or deed, do all in the name of the Lord Jesus, giving thanks through Him to God the Father... Whatever you do, do your work heartily, as for the Lord rather than for men knowing that from the Lord you will receive the reward of the inheritance. It is the Lord Christ whom you serve. (see notes Colossians 3:17, Colossians 3:23-24)

Note Jesus condemns the motive and not the deed. Wrong motive means no reward from your Father. Paul reaffirmed this writing...

The Lord will come and will both bring to light (cause light to shine upon and so cause to be fully known by clearly revealing down to the smallest detail) the things hidden (krupto - gives us "crypt" = concealed, in secret where others cannot see! But God sees) in the darkness and disclose (make externally manifest to the senses and thus open to all making visible that which has been hidden) the motives (that which has been purposed and planned, the willful intention) of men's hearts; and then each man's praise will come to him from God. (1Cor 4:5)

In Proverbs the wisest man of his day explained that as smelting brings forth impurities, praise from men helps him rid his heart of all motives that are base, insincere and non-God glorifying, writing that...

The crucible is for silver and the furnace for gold,
And a man is tested by the praise accorded him. (Proverbs 27:21)

John warned the believers that because there were many deceivers it was imperative that they...

Watch yourselves (keep your eye first on yourself for your spirit is willing but your flesh is weak), that you might not lose (Greek word is apollumi which pertains to destruction but not annihilation. It basically has to do with that which is ruined and is no longer usable for its intended purpose) what we have accomplished, but that you may receive (receive in full what is one’s due including idea of receive back) a full (abounding, abundant) reward (All believers will receive praise at the judgment seat of Christ according to 1Co 4:5, but some will receive more rewards than others 1 Cor. 3:11-15). (2 John 1:8)

Reward (3408) (misthos) means pay for service, good or bad, in this context suggesting a benefit for favorable compensation. To both the Greek and Hebrew mind the idea of reward had to do with the wholeness of an action or stated another way with the completion of a deed. The reward was part of the action or deed. Therefore, just as work completed would result in the payment of wages, so it was assumed that an action naturally carried certain results, either reward or punishment. The concept of a reward also involved a return commensurate with the action or deed performed.

The concept of rewards for good behavior and punishment for bad behavior is common in the Old Testament and in Jewish literature. Deuteronomy 28 lists a series of rewards and punishments (blessing and cursing) that are distributed according to Israel’s faithfulness to the covenant (cf Isa. 65:6-7; 66:6).

Father (3962) (pater) (see discussion of "father" on Mt 6:9) is found ten times in Mt 6:1-18 and is a key word which helps us understand them that practical deeds of righteousness should be done for His approval, not for men’s.

In the Sermon on the Mount Jesus has associated certain character traits (the beatitudes in Mt 5:3-12) with the "reward" of different blessings.

The principle that all believers need to understand in this section is that it is possible for a believer to perform ostensibly wonderful deeds and yet receive no reward from God. For example, we may pray for those who persecute us and yet still receive no reward. Why not? Jesus alludes to the ever present danger that it is possible even for believers to do these things for the recognition of men and not of God.

Unger has an excellent summary of rewards writing that...

Rewards are offered by God to a believer on the basis of faithful service rendered after salvation. It is clear from Scripture that God offers to the lost salvation and for the faithful service of the saved, rewards. Often in theological thinking salvation and rewards are confused. However, these two terms must be carefully distinguished. Salvation is a free gift (John 4:10; Rom. 6:23; Eph. 2:8-9, whereas rewards are earned by works (Matt. 10:42; cf. Luke 19:17; 1 Cor. 9:24-25; 2 Tim. 4:7-8). Then, too, salvation is a present possession (Luke 7:50; John 5:24). On the other hand, rewards are future attainment to be dispensed at the second coming of Christ for His own (Matt. 16:27; 2Tim. 4:8). Rewards will be dispensed at the judgment seat of Christ (2 Cor. 5:10; Ro 14:10). The doctrine of rewards is inseparably connected with God’s grace. A soul is saved on the basis of divine grace; there is no room for the building up of merit on the part of the believer. Yet God recognizes an obligation on His part to reward His saved ones for their service to Him. Nothing can be done to merit salvation, but what the believer has achieved for God’s glory, God recognizes with rewards at the judgment seat of Christ. For the central passages on rewards see 1 Cor. 3:9-15 and 1Cor 9:16-27; 2Cor 5:10. (Unger, M. F., Harrison, R. K., Vos, H. F., Barber, C. J., & Unger, M. F. The New Unger's Bible Dictionary. Chicago: Moody Press) (Bolding added)

R A Torrey has the following Scriptural summary of rewards related to the saints...
.

Is from God
Romans 2:7; Colossians 3:24; Hebrews 11:6

Is of grace, through faith alone
Romans 4:4,5,16; 11:6

Is of God’s good pleasure
Matthew 20:14,15; Luke 12:32

Prepared by God
Hebrews 11:16

Prepared by Christ
John 14:2

As servants of Christ
Colossians 3:24

Not on account of their merits
Romans 4:4,5

DESCRIBED AS

Being with Christ
John 12:26; 14:3; Philippians 1:23; 1 Thessalonians 4:17

Beholding the face of God
Psalms 17:15; Matthew 5:8; Revelation 22:4

Beholding the glory of Christ
John 17:24

Being glorified with Christ
Romans 8:17,18; Colossians 3:4; Philippians 3:21; 1 John 3:2

Sitting in judgment with Christ
Daniel 7:22; Matthew 19:28; Luke 22:30; 1 Corinthians 6:2

Reigning with Christ
2 Timothy 2:12; Revelation 3:21; 5:10; 20:4

Reigning for ever and ever
Revelation 22:5

A crown of righteousness
2 Timothy 4:8

A crown of glory
1 Peter 5:4

A crown of life
James 1:12; Revelation 2:10

An incorruptible crown
1 Corinthians 9:25

Joint heirship with Christ
Romans 8:17

Inheritance of all things
Revelation 21:7

Inheritance with saints in light
Acts 20:32; 26:18; Colossians 1:12

Inheritance eternal
Hebrews 9:15

Inheritance incorruptible
1 Peter 1:4

A kingdom
Matthew 25:34; Luke 22:29

A kingdom immovable
Hebrews 12:28

Shining as the stars
Daniel 12:3

Everlasting light
Isaiah 60:19

Everlasting life
Luke 18:30; John 6:40; 17:2,3; Romans 2:7; 6:23; 1 John 5:11

An enduring substance
Hebrews 10:34

A house eternal in the heavens
2 Corinthians 5:1

A city which had foundation
Hebrews 11:10

Entering into the joy of the Lord
Matthew 25:21; Hebrews 12:2

Rest
Hebrews 4:9; Revelation 14:13

Fulness of joy
Psalms 16:11

The prize of the high calling of God in Christ
Philippians 3:14

Treasure in heaven
Matthew 19:21; Luke 12:33

An eternal weight of glory
2 Corinthians 4:17

Is great
Matthew 5:12; Luke 6:35; Hebrews 10:35

Is full
2 John 1:8

Is sure
Proverbs 11:18

Is satisfying
Psalms 17:15

Is inestimable
Isaiah 64:4; 1 Corinthians 2:9

Saints may feel confident of
Psalms 73:24; Isaiah 25:8,9; 2 Corinthians 5:1; 2 Timothy 4:8

Hope of, a cause of rejoicing
Romans 5:2

Be careful not to lose
2 John 1:8

THE PROSPECT OF, SHOULD LEAD TO

Diligence
2 John 1:8

Pressing forward
Philippians 3:14

Enduring suffering for Christ
2 Corinthians 4:16-18; Hebrews 11:26

Faithfulness to death
Revelation 2:10

Present afflictions not to be compared with
Romans 8:18; 2 Corinthians 5:17

Shall be given at the second coming of Christ
Matthew 16:27; Revelation 22:12

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Matt. 6:1-18 "THE INWARDNESS OF TRUE RELIGION"
by F B Meyer
 

IN the former paragraph of this wonderful sermon (Matt. 6:17) our Lord began by laying down a general principle and then proceeded to illustrate it by five particular instances.

First, He announced that His attitude towards the Mosaic institutions was not one of destruction, but of fulfilment; and then He showed that the love which He had brought to earth would realize all that Moses asked and more.

The structure of the present paragraph is precisely similar, as appears from a study of the R.V., which substitutes for Alms (Matt. 6:1, A.V.) the word Righteousness, so that the first verse is a general heading for all that follows. First we have the general proposition that righteousness should not he done for the, sake of display; and then we have that principle applied to alms, prayer, and fasting, the three departments into which the Jews divided their religious life.

That word "Take heed" is very searching. We are all liable to the temptation to put more and better goods in the window than we have anywhere else in the shop, and to show fairer samples than we can supply in bulk. Three times over in these paragraphs the Lord speaks of the hypocrites (Matt. 6:2, 5, 16); and the hypocrite; as the Greek word intimates, is a strange actor. We are all tempted to perform our religious duties for the show of them before others, and to appear in public arrayed in garments that we do not wear day by day. Our Lord called this spirit "the leaven of the Pharisees," referring without doubt to the slight and subtle beginnings of this spirit, and its rapid growth, filling the heart with fermentation and decay. Once you begin to think that you must keep up appearances as a religious man, and endeavour to do so; once you listen, as Simon Stylites, to the murmur of applause which greets you as above the average; once you assume the robes of purity and piety to attract the gaze of your fellows, you have admitted a principle into your heart which not only will rob you of your reward in heaven, but will ultimately eat out all the purity and loveliness of your religious life.

We are all tempted to Outwardness in Religion.

Some, of course, seek to acquire a reputation for piety to serve as a cloak for their nefarious purposes. They weave with assiduous care a rich vestment of alms, prayers, and self-privations, to hide their unhallowed and self-indulgent lives. Such people are, of course, mortified when any of their religious acts do not come to the front and secure notice. And when they have built up for themselves a great reputation by their charitable deeds, the