Notes

In Jesus' day, some people made a show of religion. They made sure that people could see them doing good. They received the admiration of many, but that is all they will receive, says Jesus, because they are only play-acting. Their good works were done not to serve God, but to serve public opinion and to serve self. It is the wrong attitude, and God will not reward it.
Religious show-offs can be seen today in pulpits, or setting up chairs, or leading Bible study groups, or writing for church newspapers. They may be feeding the poor and preaching the gospel. On the outside, it looks like sincere service; but the attitude may be quite different.
But it is not literally true that charity must be secret. Jesus has already said that we should let our good deeds be seen so that people will praise God (5:16). The focus is on attitude, not appearance. Our motive should be to do good for God's glory, not for our own glory.
Jesus is not creating a rule against public prayer. Jesus himself sometimes prayed in public. His point is that we should pray not just to be seen—or for that matter, neither should we avoid prayer out of fear of public opinion. Prayer is done for God, not for appearance.
We need not only food, but also a relationship with God, a relationship that we often betray and are therefore often in need of forgiveness. And this prayer reminds us that we should be merciful to others if we ask God to be merciful to us. We know we are not spiritual giants—we need divine help so we can resist temptations.
When we fast, we groom ourselves as normal, for we are fasting to God, not to impress people. Again, the focus is on the attitude, not on whether somebody happens to find out that we are fasting. If someone asks us if we are fasting, we can answer truthfully—but neither should we hope that they ask. Our goal is not to show off, but to seek God.
If we take Jesus too literally, we might think that he is making a rule against retirement savings. But his point is really about our heart—what it is that we treasure. We should value the heavenly rewards even more than we do the earthly savings. "For where your treasure is, there your heart will be also" (v. 21). If we value the things that God values, then our heart will be right and our behavior will be right, too.
What motivates us? Is it money, or is it God? "No one can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and Money" (v. 24). Neither can we serve God and public opinion. We must serve God alone, without any competition.
How might a person "serve" money? By thinking that it can bring us happiness, by considering it all powerful, by valuing it highly.
(vs. 25-32). God, a good Father, will take care of us if we put him first. We need not worry about human opinion, and we do not need to worry about money and things.