Matthew 6:1

Take heed that ye do not your alms - The word “alms” here denotes liberality to the poor and needy. In the margin, as in the best editions of the Greek it is “righteousness;” either referring to almsgiving as eminently a righteous act, or more probably including all that is specified in this and the following verses - almsgiving, prayer, fasting, Matthew 6:2. Our Saviour here does not positively command his disciples to aid the poor, but supposes that they would do it of course, and gives them directions how to do it. It is the nature of religion to help those who are really needy; and a real Christian does not wait to be “commanded” to do it, but only asks for the opportunity. See Galatians 2:10; James 1:27; Luke 19:8.

Before men ... - Our Lord does not require us never to give alms before people, but only forbids our doing it “to be seen of them,” for the purposes of ostentation and to seek their praise. To a person who is disposed to do good from a right motive, it matters little whether it be in public or in private. The only thing that renders it even desirable that our good deeds should be seen is that God may be glorified. See Matthew 5:16.

Otherwise - If your only motive for doing it is to be seen by people, God will not reward you. Take heed, therefore, that you do not do it to be seen, “otherwise” God will not reward you.