And whoever swears by heaven swears by the throne of God and by the One who sits on it.
Jesus finally sums up His point by explaining that there is no oath that can be independent of God. If someone swears by heaven, that oath also relates to God, because heaven is His throne, that is, a symbol of His presence. Here Jesus exposes the hypocrisy of the Pharisees, who tried to lessen the responsibility of an oath through formal distinctions. But He reminds them that everything is connected to God, and no word can fall outside His rule. This saying teaches us not to use what is holy as a formal guarantee, but to understand that every word is spoken before God and is weighed in His presence.