Matthew
Matthew 23:22ESV·traditional attribution

And whoever swears by heaven swears by the throne of God and by him who sits upon it.

John Gill Reformed Baptist @doctorgill

Woe unto you scribes and Pharisees, hypocrites,.... Christ returns to the former epithets he had very rightly given to these men, and very pertinently repeats them here; and which are confirmed by the instances of their conduct and practice here alleged, which abundantly show their hypocrisy and deceit; since they were very strict in observing some outward things, which gave them credit with the people...

Albert Barnes Presbyterian @notesbybarnes

Verse 22. The throne of God. Heaven is his throne, . It is so called as being the place where he sits in glory. Jesus says, here, that all who swear at all, do in fact swear by God, or the oath is good for nothing. To swear by an altar, a gift, or a temple, is of no force, unless it be meant to appeal to God himself.

Geneva Bible Notes Reformed @genevanotes

And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon. (s) If heaven is God's throne, than he is without doubt above this entire world.