Mark condensed Jesus' comments that Matthew recorded extensively to give the essence of Jesus' criticism. These words signal Jesus' final break with Israel's official leaders.
12:38-39 Jesus condemned the religious leaders for having the attitude of lords rather than that of servants. He spoke of the religious teachers as a group, though there were exceptional individuals, of course (cf., e.g., v. 34).
12:40 This verse "passes from their ostentatious manners to their corrupt morals."301Teachers of the law did not receive an income from the state; they depended on voluntary contributions.302This led some of them to prey on the sympathy of others, even widows who needed all their income simply to survive. This reference sets the stage for the next incident (vv. 41-44).
Their typically long prayers presented an impression of piety that masked greed. They pretended to love God greatly, but their aim was to get people to love them greatly. The result would be greater condemnation when they stood before God's judgment bar. Here is another indication that there are degrees of punishment (cf. James 3:1; et al.).