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1. Went upon the mountain compared to He came down on the plain.
2. He sat down compared to He stood.
3.
The places from which the crowd came: Galilee,
Decapolis, Jerusalem, Judea, and beyond Jordan
compared to Jerusalem, Judea, and sea coasts of Tyre and Sidon.
4.
Luke contains woes: Matthew does not. Yet, Matthew writes to Jews to
whom the woes would be given
5.
Matthew lists nine beatitudes, while Luke
gives but four and with much variation of words.
6. Luke omits the majority of the sermon.
7. Leper healed after sermon in Matthew 8:2, “And, behold, there came a leper and worshipped him, saying, Lord, if thou wilt, thou canst make me clean.” But he was healed before the sermon in Luke 5:12-13, “12 And it came to pass, when he was in a certain city, behold a man full of leprosy: who seeing Jesus fell on [his] face, and besought him, saying, Lord, if thou wilt, thou canst make me clean.”
8. Matthew has his call after the sermon, Luke has Matthew called before the sermon.
From this, I conclude:
Matthew’s account was given on the mountain and He
sat down and taught. He then went into
the city and healed a leper. He called Matthew
as His disciple, and went back toward the mountain. On the plain a different crowd had assembled and He stood before
them and preached an abbreviated sermon which was Luke’s account. He omitted some of the beatitudes, but He
added the woes. He then went into
Capernaum and healed the centurion’s son.
This harmonizes the entire accounts!