Matthew wrote his Gospel from his perspective as a Jew. It is with sensitivity to this perspective that Father Harrington undertakes this commentary on the Gospel of Matthew.

After an introduction, he provides a literal translation of each section in Matthew's Gospel and explains the textual problems, philological difficulties, and other matters in the notes. He then presents a literary analysis of each text (content, form, use of sources, structure), examines the text against its Jewish background, situates it in the context of Matthew's debate with other first-century Jews, and reflects on its significance for Christian theology and Christian-Jewish relations. Bibliographies direct the reader to other important modern studies.