Luke
Luke 11:40BSB·traditional attribution

You fools! Did not the One who made the outside make the inside as well?

Matthew Henry Presbyterian @wholebiblehenry

Christ here says many of those things to a Pharisee and his guests, in a private conversation at table, which he afterwards said in a public discourse in the temple (Mt. 23); for what he said in public and private was of a piece.

Commenting on Luke 11:37-54

John Gill Reformed Baptist @doctorgill

But woe unto you Pharisees,.... Though these words, with several other passages in this chapter, are much alike with those in Matthew 23 yet it is clear that they were spoken at different times, these in the house of a Pharisee, and they in the temple at Jerusalem: for ye tithe mint and rue; See Gill on Mat 23:23 the Persic version here reads, "mint...

Albert Barnes Presbyterian @notesbybarnes

Verse 40. Ye fools. How unwise and wicked is your conduct! The word denotes not only want of wisdoms, but also wickedness. Comp. . Your conduct is not merely foolish, but it is a cloak for sin--designed to countenance wickedness. Did not he, &c. Did not God, who made the body, make also the soul? You Pharisees take great pains to cleanse the body, under a pretence of pleasing God.