Jesus said, “Everyone then who hears these words of mine and does them will be like a wise man who built his house on the rock (Matt. 7:24). Jesus is calling on everyone who hears “these words of mine.” Jesus refers to “these words” in His Sermon on the Mount. To review, it is His interpretation of the Law of Moses (Matt. 5:17). It is reconciling with your brother (Matt. 5:21-26). It is cutting off your right hand that causes you to sin and throwing it away (Matt. 5:27-30). It means not committing adultery in your heart (Matt. 5:31-32). It means being truthful in your words (Matt. 5:33-37). It is turning the other cheek and going the extra mile (Matt. 5:38-42). It is loving your enemies (Matt. 5:43-48). It is practicing your righteousness in secret (Matt. 6:1-18). It is laying up money in heaven and not on earth (Matt. 6:19-24). It means not worrying about your needs. It means seeking first the rule of God in your life (Matt. 6:25-34). It means to judge yourself first, before you judge others (Matt. 7:1-6). It is to do to others what you want others to do to you (Matt. 7:12).
These are the words of Jesus, the teachings of Jesus. He who hears Jesus’ words and does them will be like a wise man. Note the words, “does them” in v. 24 and “does not do them in v. 26.” Jesus’ emphasis is not on the hearing but on the doing of His words.
A true story is told about a poor Haitian named Miltador. He owned a cow. He got this cow after working for many years for a local farmer without pay. When the cow was just a calf, he fed it until it grew and bred. The farmer paid Miltador a calf after years of work without pay. One day Miltador attended a Bible study in 1 John 3:16-18. John talks about showing your love to a brother in need.
The next week, the Bible study leader asked Miltador about his cow. Miltador said, “I don’t have the cow anymore.”
The man replied, “What happened to the cow?”
Miltador answered, “My brother has been sick and needed to see a doctor. He had no money to pay a doctor. Last week you told us that if we have material possession, and see our brother in need, but don’t help–how could the love of God be in us? So I sold the cow and gave the money to my brother so he could see the doctor.”
You may hear God’s Word and say “Amen” to it. You may clap your hands in approval. You may even cry afterward. Yet Jesus is not looking for hearers, but doers of His word.
In Matthew, doing Jesus’ words is doing the will of God. Jesus said in Matt. 12:50, “For whoever does the will of my Father in heaven is my brother and sister and mother.” The word of Jesus is the will of God. Thus, he who obeys the words of Jesus obeys the will of God.
 Davon Huss, “Selling Your Cow,” Sermoncentral. Cited October 10, 2015. Online: http://www.sermoncentral.com/ illustrations/sermon-illustration-davon-huss-stories-helptheneedy-christiangiving-sharinggodsbounty-83790.asp.