The verbal similarity is not close. Except for the proximity of other Q material, the section might be assigned to two entirely different sources. There is, especially, a quite different turn given to the saying in Luke, from that which it has in Matthew, by the introduction of the words "Sell your goods and give alms." In spite of Luke's interest in alms-giving, as disclosed in the Book of Acts, it is hard to credit him with such a re-wording of his text without some help from his source. But the last twelve words in the section are identical in the two Gospels, except that Luke uses the plural form of the pronoun where Matthew uses the singular. Largely on account of these last twelve words the section is assigned to QMt and QLk.
Of forty-four words in Matthew and forty in Luke, thirty-two are identical. The divergences in the use of conjunctions ([Greek: hotan] for [Greek: ean], e.g.) and the improvement by condensation of the last sentence are such changes as might be easily ascribed to Luke. The section may, with reasonable assurance, be assigned merely to Q.
There are twenty-seven words in this saying according to Matthew, twenty-eight according to Luke. Luke appears to have been the innovator; his addition of [Greek: oiketês] improves the sentence in a way often accomplished by him. With the exception of the presence of this word in Luke and its absence in Matthew the saying is identical in the two Gospels. It is therefore assigned simply to Q.
Considering the length of this passage, the verbal similarity is remarkably close. Out of one hundred and sixty words in Luke and one hundred and sixty-six in Matthew, about one hundred and fifteen are identical. Beginning in the middle of Luke's vs. 22, and at the first of Matthew's vs. 25, there are twenty-six words in Luke which are identical with the same number of words arranged in identical order, in Matthew; except that Luke has omitted (or Matthew has supplied) three words, without affecting the meaning of the passage. Beginning with Matthew's vs. 32 and Luke's vs. 30, there are again twenty-one identical words out of twenty-four in Luke and thirty-one in Matthew. Matthew may here easily be credited with the addition of the words which constitute the difference; for his [Greek: ho ouranios] and his [Greek: kai tên dikaiosynên] are characteristic of him: the former expression being used by him seven times and not at all by the other evangelists; the latter, seven times by Matthew, once by Luke, and not at all by Mark. His addition of [Greek: prôton] in his vs. 33 has a decidedly secondary sound. The passage may therefore be assigned simply to Q.