The article reviews a commentary on the Sermon on the Mount by German professor Dr. Tholuck. The reviewer lists some of the opinions on the sermon. He examines the question on whether the sermon in Matthew is the same as the comparable passage in Luke. Also, he examines whether the sermon was for the apostles or the public as well as the controversy over the sermon’s position on mercy. “One of the most important disputes,” the author writes, is, “Are we to consider Christ as a new legislator?” This plays into the dispute over whether Jesus supplements or contradicts Jewish predecessors; the author distinguishes the various sects’ positions. The author then closely analyzes a passage to recount to readers the manner of Tholuck’s method of interpretation. While Tholuck does not belong to a particular theological school, the author believes his unique position is good for most American Christians. The most valued piece of Tholuck’s work, the author says, is the interpretation of the Lord’s Prayer. The author also discusses divorce. The author attacks contemporary philosophers and their schools for various mistakes.