"... There are some intriguing features about Matthew’s use of Sirach: Most of these parallels are unique to Matthew among the gospels. Included here are the structuring of the beatitudes (5:3–12), the makarism concerning those who mourn (5:4), the antithesis against adultery (5:27–28), the warning against prayers that use empty phrases (6:7), warnings against laying up treasure on earth (6:19–24), advice about judging good from bad fruit (7:16), the allusions to Elijah (11:14) and (17:11), Jesus’ teaching concerning the heavy yoke (11:28–30), the parable of the treasure hidden in the field (13:44), the warning that the son of man will repay grievances (16:27), and the separation of the sheep and goats (25:34–40). In other words, these texts and themes are singular to the Matthean mindset and thus are not typical of the remaining evangelists. (2) The vast majority of these usages are related to the topic of wisdom and instruction, a theme naturally derived from Sirach that clearly adds to Matthew’s standing as a gospel focused on teachings and contemplative sayings. But these lessons are not simply sapiential in orientation. In many cases they are associated with eschatological concerns, as with those parallels that appear (6:14), (6:20), (11:14), (16:27), #18 (17:11), and (25:34–40). Thus, regardless of whether Jesus of Nazareth was actually concerned for a futuristic eschatology, Matthew finds within the materials of Sirach a working source by which to portray his teachings as such ..."

Jefford, Clayton N. "The Wisdom of Sirach and the Glue of the Matthew–Didache Tradition" in Bingham, D. Jeffrey, editor. Intertextuality in the Second Century (pp. 8-23) Brill, 2016