Matius 5:45-48

5:45 so that you may be like ¹  your Father in heaven, since he causes the sun to rise on the evil and the good, and sends rain on the righteous and the unrighteous. 5:46 For if you love those who love you, what reward do you have? Even the tax collectors ²  do the same, don’t they? 5:47 And if you only greet your brothers, what more do you do? Even the Gentiles do the same, don’t they? 5:48 So then, be perfect, as your heavenly Father is perfect. ³ 

[5:45]  ¹ tn Grk “be sons of your Father in heaven.” Here, however, the focus is not on attaining a relationship (becoming a child of God) but rather on being the kind of person who shares the characteristics of God himself (a frequent meaning of the Semitic idiom “son of”). See L&N 58.26.

[5:46]  ² sn The tax collectors would bid to collect taxes for the Roman government and then add a surcharge, which they kept. Since tax collectors worked for Rome, they were viewed as traitors to their own people and were not well liked.

[5:48]  ³ sn This remark echoes the more common OT statements like Lev 19:2 or Deut 18:13: “you must be holy as I am holy.”