Christ gives three evidences that all they do is done to be seen of men, the first in the previous verse: ‘They make broad their phylacteries, and enlarge the borders of their garments.’ A phylactery was a box containing texts of Scripture, strapped to the arm or forehead.
How futile are all these efforts! What is the praise of men worth? How are those that hypocrites seek praise from, going to reward them in anything like a meaningful way? They can speak words of praise, but even if those words are uttered sincerely, they are a delusion. They will evaporate in the presence of the Lord. What can men do for us in our time of need? Their powers are so limited. Man cannot forgive sin. He cannot offer any real comfort to the soul, except by passing on the truth of God. He cannot help us in the hour of death, for he must stay behind in this world and we must go on alone. He cannot be our advocate before the judgment seat of Christ, for only one that is without sin and has been appointed as our mediator can do that. He cannot do anything to improve our character, for that requires secret interactions in our hearts which he has no access to. He cannot control providence so as to bring us lessons as life unfolds, for God alone can control the future. He cannot answer prayer, for none but God can hear and respond to the secret prayer of his people. Oh Lord help me to flee these things.