There really is no need to over complicate this lesson. This is as straightforward as it gets with regard to Yeshua's teachings. Yeshua, in this lesson, is announcing, in my opinion, and or casting his first Judgement on both the Pharisee and Israel.
This is the crescendo leading up to the waiving of his mighty hand and the beginning of the desolation of the Temple and Jerusalem. Which is one of the oldest, and most repeated, prophecies in the Bible. It is, in my humble opinion, the TRUE fulfillment of the prophecies of Daniel in chapter 9. Mainly Daniel 9:27 which is the prophecy of the fulfillment of the Desolation of Jerusalem and the Temple, not an end of days prophecy of the deeds of the antichrist figure.
13 But woe unto you, scribes and Pharisees, hypocrites! for ye shut up the kingdom of heaven against men: for ye neither go in yourselves, neither suffer ye them that are entering to go in.
14 Woe unto you, scribes and Pharisees, hypocrites! for ye devour widows' houses, and for a pretence make long prayer: therefore ye shall receive the greater damnation.
15 Woe unto you, scribes and Pharisees, hypocrites! for ye compass sea and land to make one proselyte, and when he is made, ye make him twofold more the child of hell than yourselves.
16 Woe unto you, ye blind guides, which say, Whosoever shall swear by the temple, it is nothing; but whosoever shall swear by the gold of the temple, he is a debtor!
17 Ye fools and blind: for whether is greater, the gold, or the temple that sanctifieth the gold?
18 And, Whosoever shall swear by the altar, it is nothing; but whosoever sweareth by the gift that is upon it, he is guilty.
19 Ye fools and blind: for whether is greater, the gift, or the altar that sanctifieth the gift?
20 Whoso therefore shall swear by the altar, sweareth by it, and by all things thereon.
21 And whoso shall swear by the temple, sweareth by it, and by him that dwelleth therein.
22 And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon.
23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
24 Ye blind guides, which strain at a gnat, and swallow a camel.
25 Woe unto you, scribes and Pharisees, hypocrites! for ye make clean the outside of the cup and of the platter, but within they are full of extortion and excess.
26 Thou blind Pharisee, cleanse first that which is within the cup and platter, that the outside of them may be clean also.
27 Woe unto you, scribes and Pharisees, hypocrites! for ye are like unto whited sepulchres, which indeed appear beautiful outward, but are within full of dead men's bones, and of all uncleanness.
28 Even so ye also outwardly appear righteous unto men, but within ye are full of hypocrisy and iniquity.
29 Woe unto you, scribes and Pharisees, hypocrites! because ye build the tombs of the prophets, and garnish the sepulchres of the righteous,
30 And say, If we had been in the days of our fathers, we would not have been partakers with them in the blood of the prophets.
31 Wherefore ye be witnesses unto yourselves, that ye are the children of them which killed the prophets.
32 Fill ye up then the measure of your fathers.
33 Ye serpents, ye generation of vipers, how can ye escape the damnation of hell?