Perfect here is not taken in that sense as it is taken in other texts of Scripture, where it signifieth sincerity and uprightness, as Job 2:3, or where it signifieth a comparative perfection, as Paul saith he spake to those that were perfect; but for an absolute perfection, such as is in our Father which is in heaven, and so much is signified by the proposing of our heavenly Father as our example. Nor will it therefore follow, either that this is a mere counsel, not a precept, or that an absolute perfection in holiness is a thing in this life attainable. But that it is our duty to labour for it, forgetting what is behind, and reaching forth unto those things which are before, pressing towards the mark for the prize of the high calling of God in Christ Jesus, as the apostle speaks, Philippians 3:13,14. Pro perfecto est qui perfecto proximus. God accounts him perfect who is nearest to perfection.
Related Commentaries of Matthew 5:48
Matthew 5:48
48 Be ye therefore perfect, even as your Father which is in heaven is perfect.