Matthew 6:4

In secret. The Mishnah (Shekalim 5.6, Soncino ed. of the Talmud, p. 21) refers to what it calls a “chamber of secret gifts” within the Temple area where the devout might deposit their gifts in secret and where the worthy poor might also come in secret for help in meeting needs for which they were otherwise unable to provide.

Seeth in secret. That is, God sees the secret motives of the heart that prompt action, and it is for these motives rather than for the deeds themselves that men will “have praise of God” on the day of judgment (1 Cor. 4:5; cf. Rom. 2:16).

Openly. Important textual evidence maybe cited (cf. p. 146) for the omission of this word, “in the last day every man’s work shall be made manifest” (1 Cor. 3:13; cf. Matt. 25:31-46; 1 Cor. 4:5). It is when Christ appears that He will reward every man according to his works (Matt. 16:27; Rev. 22:12). Christians “are not to think of reward, but of service” (MB 81).