Matthew 23:16

ὁδηγ. τυφλοί, blind guides, not only deceivers but deceived themselves, lacking spiritual insight even in the simplest matters. Three instances of their blindness in reference to oaths are directly or indirectly indicated: oaths by the temple and the gold of the temple, by the altar and the offerings on it, by heaven and the throne of God therein. The principle underlying Rabbinical judgments as to the relative value of oaths seems to have been: the special form more binding than the general; therefore gold of the temple more than the temple, sacrifice on altar more than altar, throne of God in heaven more than heaven. Specialising indicated greater earnestness. Whether these forms of oath were actually used or current, and what precisely they meant, e.g., gold of the temple: was it ornament, utensil, or treasure? is immaterial. They may have been only hypothetical forms devised to illustrate an argument in the schools. οὐδέν ἐστι, ὀφείλει : the formulae for non-binding and binding oaths; it is nothing (the oath, viz.); he is indebted, bound to performance = חיוב.