Break. Greek luo, “to loose,” “to break,” “to annul.” Kataluo (v. 17) is a stronger form.
Using the weaker form may show that even slight relaxing of commandments warrants being called least in the kingdom.
Least commandments. The scribes ranked law precepts by importance, allowing lesser laws to be nullified by greater ones. This legalism enabled circumventing God’s law (Matt. 23:4,14,17-19,23,24; Mark 7:7-13; John 7:23). Rabbis declared actions “permitted” or “forbidden.” Jesus taught all commandments are equally binding.
Teach men so. Like Jeroboam, who caused Israel to sin (1 Kings 14:16).
Called the least. That is, regarded as least worthy. Jesus did not imply lawbreakers would enter heaven but stated the kingdom’s attitude toward them. This is clarified in v. 20, where scribes and Pharisees who broke and taught breaking the law are excluded.