Jesus agrees that many of the scribes and Pharisees' ethical teachings are good; the problem is not their teaching but their lives (vv. 2-3; Rom 2:21), a dichotomy known to exist among many religious professionals and other religious people today. The religious leaders here have seated themselves in Moses' seat, probably meaning that they have adopted the role of the law's interpreters (compare Carson 1984:472). Although Pharisaic ethics emphasized being as lenient or strict with others as one was with oneself (ARN 23, Section 46B), in practice Jesus accuses them of being too strict with others and too lenient with their own failings (compare 5:18-20; 15:1-20), which fits the way Christians often evaluate sins today.