Again, we have a principle laid down: "Take heed that ye do not your righteousness before men, to be seen of them" (R.V.). It is the same great principle as before, though the caution in which it is embodied is different. For if we compare ver. 20 of the preceding chapter, and remember its subsequent development in the verses which follow, we find that it agrees with the warning before us in insisting on righteousness of the heart as distinguished from that which is merely outward. The difference lies in this, that whereas, in the cases already dealt with, external conformity with the law is good so far as it goes, but does not go nearly far enough ("except your righteousness shall exceed," exceed, _i.e._, by reaching back and down to the deepest recesses of the heart), in the cases now to be taken up external conformity is not good in itself, but really evil, inasmuch as it is mere pretence. Accordingly the caution now must needs be much stronger: "_Be ye not_ as the hypocrites." It is not, however, the being seen which is condemned, otherwise the caution would be at variance with the earnest counsel in chap. v. 16, and would, in fact, amount to a total prohibition of public worship. As before, it is a matter of the heart. It is the hidden motive which is condemned: "Take heed that ye do not your righteousness before men, _to be seen of them_." The principle is applied in succession to Almsgiving, to Prayer, to Fasting. _Almsgiving_ is no longer regarded as distinctively a religious duty. Nor can it be put under the head of morality according to the common idea attached to that word. It rather occupies a kind of borderland between them, coming under the head of philanthropy. But whence came the spirit of philanthropy? Its foundation is in the holy mountains. Modern philanthropy is like a great fresh-water lake, on the shores of which one may wander with admiration and delight for great distances without discovering any connection with the heaven-piercing mountains. But such connection it has. The explorer is sure to find somewhere an inlet showing whence its waters come, a bright sparkling stream which has filled it and keeps it full; or springs below it, which, though they may flow far underground, bring the precious supplies from the higher regions, perhaps quite out of sight. If these connections with the upper springs were to be cut off, the beautiful lake would speedily dry up and disappear. Almsgiving, therefore, is in its right place here: its source is in the higher regions of the righteousness of the kingdom. And in these early days the lakes had not been formed, for the springs were only beginning to flow from the great Fountain-head.