William Burkitt on Matthew 23:4

These heavy burdens which the Pharisees laid upon the people's shoulders, were counsels and directions, rules and canons, austerities and severities, which the Pharisees introduced and imposed upon their hearers, but would not undergo the least part of those severities themselves. If we do not follow our own counsels, we must not think to oblige others what he is unwilling to perform himself. It is very sinful to give that counsel to others, which we refuse to take ourselves.