Though not explicitly identified with the Pharisees, it is generally assumed that they are the group that Jesus has in view (see Matthew 5:20; Matthew 6:2, Matthew 6:5, Matthew 6:16).1 Of course, anyone who makes a big show of their giving (Matthew 6:2–3), prayers (Matthew 6:5–8), and fasting (Matthew 6:16–18) would also be included.
2 “Thus, when you give to the needy, sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by others. Truly, I say to you, they have received their reward.