Matthew 23:4

Verse 4. They bind heavy burdens, etc. This phrase is derived from the custom of loading animals. The load or burden is bound up, and then laid on the beast. So the Pharisees appoint weighty burdens, or grievous and heavy precepts, and insist that the people should obey them, though they lent no assistance. The heavy burdens refer not here to the traditions and foolish customs of the Pharisees, for Jesus would not command the people to observe them; but they clearly mean the ceremonies and rites appointed by Moses, which Peter says "neither our fathers nor we were able to bear," Ac 15:10. Those rites were numerous, expensive, requiring much tune, much property, and laborious.