We have already commented on reasons for the differences in these two accounts here. Therefore we would make only this extra note: We see that Luke introduces this pericope with, "Now when he had ended all his sayings in the audience of the people, he entered into Capernaum." This is because he has just ended his version of the Sermon on the Mount. This may be his own artificial construction, or it may be that we are seeing clues of an Ur-Matthew that followed the same line.