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Introduction Justice means here penance. One needs fasting against the body; prayer against bad thought and interior or hidden sin; almsgiving against thefts, misappropriations, usury.    Division On the basis of the whole Gospel pericope (see above)

1. Fasting not only in front of the people (corporal fasting) but also before God, who reads the hearts (i.e. intention and aims). One needs to fast from what corrupts the heart (bad thoughts, rancour, desire of revenge) following what is said in Matthew 5, namely the commandment to love the enemies and the persecutors to be similar to God. Here the sermon refers also to the epistle of the day (Isaiah 58), with its reference to the fasting acceptable to God, that is eliminating the injustice and divisions. 
2. Almsgiving not as rabbis and Pharisees, i.e. looking for your own glory and recognition. Christ provides the rule: «do not let your left hand know what your right hand is doing» (Matthew 6.3), which has a triple explanation. The hand symbolize the richness, since as it is the organ able to do everything (Aristotle), so it is richness: «sicut manibus faciamus omnia opera. Unde dicit philosophus quod manus est organum organorum, ita cum diviciis homo facit omnia negocia». The right hand are the richness that are acquired honestly, while the left hand dishonestly. They must not be mixed, since the first are for almsgiving , the second for restitution. Practical and mnemonic suggestion: have a divided coin pouch: «Ideo do vobis utile consilium quod in taxia vestra sive bursa faciatis medium et pecunia de bono iusto ponatur in una parte et de malo iusto ponatur in alia parte, quia quando simul ponitur restitutio oblivioni traditur et per illud medium reducitur ad memoriam, et tunc scietis de qua manu facietis elemosinam et de qua restitutionem» (fol. p1r). Left and right are also the intentions that move one to give alms (for love and salvation vs for vainglory) and the way one does it, suggesting to go to the church already prepared to do almsgiving «nota practicam: quando vadit aliquis ad ecclesiam ut portet in manu quod proposuit dare amore dei».   
3. About prayer, the sermon emphasis the interior dimention, yet also in the public prayer, in the church, which is not in contrast with the command to «go into your room and shut the door» (Matthew 6.6). 

Ferrer solves a possible doubt, namely how to conciliate this Gospel pericope with the Gospel text that asks not to hide the lamp but to put it in a visible place (Matthew 5.15). The first indication (i.e. Matthew 6) addresses the imperfect believers (imperfecti), while the other the perfect ones (perfecti), since the wind of the human praises would blow out a weak flame but instead invigorates a strong one, without extinguishing it.