Matthew 23:1- 3. “Then spake Jesus to the multitude, and to His disciples, saying, The scribes and the Pharisees sit in Moses’ seat: All therefore whatsoever they bid you observe, that observe and do; but do not ye after their works: for they say, and do not.”
What an indictment Jesus is laying on the scribes and Pharisees now! He has already earned their hatred and condemnation, so He has nothing to lose, and His time is drawing near. In this dramatic scene, He literally turns away from the religious leaders of the day and excoriates them for their hypocrisy. I suspect that He could already feel the scourge crashing down across His back.
Jesus spoke to the people in plain words, telling them to obey what the Pharisees say, according to the Law; but not to do as the Pharisees do, because they speak good words but do not act upon them.
This is indeed the purest form of hyocrisy. And Jesus is just getting started.