Grant Osborne says the Sermon on the Mount represents a “here but not yet …” mentality. The kingdom of heaven (or, the kingdom of God) is here now. The commands should be the goal of every believer. Yet, we will not fully observe them until Christ returns.

Don Carson also reminds us that to enter the kingdom is to enter life. It’s not only life; it is the responsibility of a new citizen in this new kingdom. The new kingdom speaks of God’s authority and reign over that realm. It, thus, speaks to our whole-hearted allegiance to that authority. Living the Sermon on the Mount fundamentally means bowing to the authority of Jesus.

Sinclair Ferguson states it this way: the “forgiven” life and the “holy” life are two sides of the same coin. The teachings of Jesus lay out an ethical model to be followed by the new citizens of the kingdom. They provide the goal for us – God’s perfection.

As we read and learn the Sermon on the Mount, we’ll see areas where we fall short. But we do not despair or give up; we are grounded in Christ Jesus. We continually strive to pursue the life the Lord intends for us. We commit ourselves to God and to the word of his grace, which is able to build us up and to give us the inheritance among all those who are sanctified. (Acts 20:32)