Matthew 23:2

The scribes were the official teachers of the Old Testament. The Pharisees were a theological party within Judaism. Jesus was addressing two different though somewhat overlapping groups when He made this distinction. Some scribes were Pharisees, but not all Pharisees were scribes. The first title addressed the role of some of the leaders and the second the theological beliefs of some of them. A modern illustration might be "preachers" and "evangelicals." Not all preachers are evangelicals though some are. Likewise not all evangelicals are preachers though some are.

According to Old Testament figurative usage a person who sat on a predecessor’s seat was that person’s successor (Exodus 11:5; Exodus 12:29; 1 Kings 1:35; 1 Kings 1:46; 1 Kings 2:12; 1 Kings 16:11; 2 Kings 15:12; Psalms 132:12). When Jesus said the scribes and Pharisees had seated themselves on Moses’ seat He meant they viewed themselves as Moses’ legal successors, possessing his authority. This is indeed how they viewed themselves. [Note: Mishnah Sanhedrin 11:3.] Jewish synagogues typically had a stone seat at the front where the authoritative teacher sat. [Note: E. L. Sukenik, Ancient Synagogues in Palestine and Greece, pp. 57-61.] Likewise most rabbis sat when they taught. The NASB translation "have seated themselves" hints at the irony that follows in the first part of Matthew 23:3. They presumed to be Moses’ successors with his authority.