With Matthew thought to be written well after the destruction of the temple, there are new “social and religious tensions” that the author addresses by emphasizing Jesus’ messianic role through his teaching and prophecy fulfillment (White, 313).  Specifically, the Sermon on the Mount shows a strong resemblance to Moses, while also emphasizing his teachings on the Torah, which would speak strongly to his Jewish audience (White, 312).  The author draws heavily from Q, which solidifies Jesus as a teacher of the Torah and his role as the new “prophet like Moses” (White 316).  While Matthew makes heavy referencing toward the Torah and Jewish principles, there is also tension present in Jesus’ denouncing of Pharisees and how they follow the teachings of God (White, 314).  By emphasizing the Torah and denouncing those who do not properly follow the teachings of God, Matthew creates an image of Jesus that is akin to a teacher and one that is much more clear and comprehendible in comparison to the secretive Jesus that is seen in Mark (White, 291).

The focus on spiritual matters and righteousness are highlighted in the chiastic structure that the Sermon on the Mount is presented in the Gospel of Matthew.  By highlighting the teaching of God’s will at the middle of this section, Matthew emphasizes the themes of “following and discipleship” that overtake secrecy and misunderstanding that the reader sees in Mark (White, 301).  Similarly, Matthew reorders some of the stories in order to make a more cohesive aretalogy story of Jesus (White, 301).  Although Matthew portrays Jesus as the “new Moses”, he also emphasizes that Jesus is Moses’ superior, by going one step further than Moses in almost every aspect.  Specifically, in regards to the Torah, Jesus is portrayed as “the fulfillment of Torah” and its “authoritative interpreter”, rather than just receiving the Torah to give to Israel as Moses did (NRSV, 2).

After the first Jewish revolt, it is likely that followers of Jesus faced more persecution and sectarian tension, which would explain why Matthew focuses on discipleship and following Jesus (White, 309).  With rabbinic Judaism starting to emerge, it is possible that the Sermon on the Mount emphasizes Jesus’ teaching on Torah in order to define and defend the place of Jesus’ followers within Jewish tradition (White, 312).  Matthew warns his readers throughout his gospel about those who do not properly follow Jesus, whether they are part of the community or not, which is most likely used to help keep followers as strict believers in Jesus during tumultuous times of persecution and tension (White, 316).