In this passage Jesus pronounces “woes!” on the Pharisees. In other words – their lives were a picture of sadness, and utter grief! In many ways they were model citizens and were certainly viewed as the spiritual example of Israel. Unlike the more liberal Priests and Sadducees, they were diligent in keeping the law and striving to be godly men. So, what was really the problem with the Pharisees? Jesus announces that their failure was in understanding that life in the Kingdom is an inward journey of the soul not simply the diligent performance of external rituals and behavior. A truly godly life requires earnest and diligent effort in the transformation of their life from the inside out. Only God can bring about this inward transformation through the Gospel of grace! But, God cannot do that work in us if we do not bring the heart and soul before God and allow Him to do His work there! Not that behavior is not important, it is essential to a godly life! But right behavior cannot be achieved by direct effort – by trying. Right conduct on the outside, requires great attention to the life on the inside. When we attend to the soul and allow God to minster to the inner person, the result will be a holy life - inside and out. So, life in the Kingdom requires effort. But the needed effort is the "giving of alms" to the inner life. That is, God’s gracious ministry to those who know they are poor in spirit, and learning how to bring the soul before God so that He can do His transforming work. This work or process is called spiritual formation, or spiritual disciplines, or the life of abiding in Christ.