Verse 24. - That which is not lawful. The supposed unlawfulness was not the plucking of the ears of corn with the hand, which was expressly permitted by the Law (Deuteronomy 23:25), but the plucking and eating on the sabbath day.

2:23-28 The sabbath is a sacred and Divine institution; a privilege and benefit, not a task and drudgery. God never designed it to be a burden to us, therefore we must not make it so to ourselves. The sabbath was instituted for the good of mankind, as living in society, having many wants and troubles, preparing for a state of happiness or misery. Man was not made for the sabbath, as if his keeping it could be of service to God, nor was he commanded to keep it outward observances to his real hurt. Every observance respecting it, is to be interpreted by the rule of mercy.And the Pharisees said unto him,.... To Christ, the same they said to his disciples, Luke 6:2.

Behold, why do they on the sabbath day, that which is not lawful? see how they pluck the ears of corn and rub them, and eat things, which by the law, especially by the traditions of the elders, were not lawful to be done on the sabbath day; See Gill on Matthew 12:2.