If this address is the same as the Sermon on the Mount, it is to be noted that each account begins with beatitudes and closes with a warning, while the main body of the discourse differs only in the aspect of truth emphasized by the two writers. In Matthew the essence of the Christian life is described as true righteousness in distinction from the formalism of the Pharisees. In Luke the essence of righteousness is found in love. Matthew was writing with Jewish Christians in mind. The Gospel of Luke was for the world and many of his readers would not have appreciated the distinction which Matthew was emphasizing. The word which would describe the sermon as recorded by Matthew is spirituality, but the substance of the Christian life as here indicated by Luke is charity. The Beatitudes here recorded are four in number, while Matthew mentions eight or nine; but Luke adds four woes, each one of which is in striking contrast with the parallel Beatitude, vs. 20-26. The sermon begins, therefore, by pronouncing blessings upon the followers of Christ and contrasted woes upon those who reject him. Those who are declared to be blessed are the poor, the hungry, the mourners, and the despised; while woes are pronounced upon the rich, the satisfied, the joyous, and the praised. It is, of course, understood that there are spiritual implications in these different terms. Poverty, hunger, sorrow, reproach, have no merit in themselves and issue in present and eternal blessedness only when accompanied by humility, trust, and patience, and when endured for the sake of Christ. So, too, there is no wrong in riches and satisfaction and laughter and praise unless these are accompanied by the selfishness and greed and frivolity and unworthiness with which they are so often identified. By these blessings and woes the Master indicated the real character as well as the abiding blessedness of those who are his true disciples. The burden of the discourse, vs. 27-45, sets forth the Christian life as being in essence a life of love. This sermon on love might be accompanied properly by the “hymn of love” composed by Paul, 1 Cor., ch. 13, and by the “Scripture lesson” on love written by John, 1 John 4:7-21. First then, in place of all revenge, vs. 27-30, Jesus established the Golden Rule: “As ye would that men should do to you, do ye also to them likewise.” V. 31. Then, in contrast with the self-interest and desire for recompense which so often passes among men as charity, vs. 32-34, he pointed to the perfect example of God and intimated that his mercy should incline us to kindly judgments of our fellows, assuring us of the boundless liberality with which our Father will reward our unselfish love. Vs. 35-38.