But I say to you repeats the formula first used in 5.22; it also occurs in verse 32.

Do not swear at all represents a literal rendering of the Greek. From the context it is clear that Jesus’ objection is not to the use of promises in religion, but to the false distinctions made by Jewish teachers between different formulas used in taking vows. Good News Translation therefore follows the negative command with words of clarification: “when you make a promise.”

Heaven … earth … Jerusalem: the last half of this verse and the first half of verse 35 contain an allusion to Isaiah 66.1, where the Lord declares “Heaven is my throne, and the earth is my footstool.” Some Jewish teachers taught that an oath was not binding if made in the name of heaven or earth. But Jesus teaches that whether the name of God is used or not, a person has to deal with God when he makes a vow.

In line with our discussion in verse 33, translations can begin the statement of Jesus like this: “When you declare something is true, don’t use the name of God or anything at all” or “Don’t make declarations before God or before any other thing when you say something is true.” The translation can then continue: “Don’t use heaven (in your declaration),” “Don’t make your declaration before heaven,” “Don’t use heaven to make your declaration (or, statement) true,” or “Don’t ask heaven to give authority to your declaration.”

Heaven is the throne of God, that is, “where God sits to rule” or “the place from which God rules.”

Quoted with permission from Newman, Barclay M. and Stine, Philip C. A Handbook on the Gospel of Matthew. (UBS Handbook Series). New York: UBS, 1988. For this and other handbooks for translators see here .