I found it interesting that in the Joseph Smith Translation (JST) of Matthew 23, Joseph Smith clarifies the often misunderstood section by emphasizing that those who "sit in Moses' seat" are "ministers of the Law Code (i.e. Scriptures)." So Joseph Smith himself interprets this passage correctly by pointing out that it is only when those in that day sat in Moses' seat as interpreters of The Scriptures that one should observe and do what they say only because it aligned with the Law/Scriptures. But Jesus then says to basically not blindly obey their works (behaviour) as it does not align with the Law/Scriptures; for the chapter explains that they say one thing but do another as religious fakes, mere play actors, and charlatans (translated "hypocrites" in most translations).
Here is the JST below. Note that the words in bold are the words added by Joseph Smith and the strike through words are words he omitted from his translation. I provided the corresponding verses in the KJV in brackets.
Mathew 23:1-3 JST:
1 [KJV verses 1–2] Then spake Jesus to the multitude, and to his disciples, saying, The scribes and the Pharisees sit in Moses’ seat: 2 [KJV verse 3] All, therefore, whatsoever they bid you observe, that they will make you observe and do; for they are ministers of the law, and they make themselves your judges. But do not ye after their works; for they say, and do not.
3 [KJV 4] For they bind heavy burdens and grievous to be borne and lay them on men’s shoulders, and they are grievous to be borne; but they themselves will not move them with one of their fingers.
It is also interesting that while leaving most of the next verses in chapter 23 as they stand in the KJV, Joseph changed the KJV verse 31 to the JST verse 28 adding these words in bold in JST Mathew 23: 28:
28 Wherefore, ye you be are witnesses unto yourselves that of your own wickedness; …
This is important to note, for the later McConkey Era Tradition/Lens began to interpret "wickedness" as mostly sexual activity and failure to blindly obey the Brethren; but here in the JST, wickedness is used to describe religious leaders who are fake and pious: who outwardly appear "pure" (or so-called "worthy" in the Brighamite language) but are inwardly egotistical, vain, and "controlling" by heavily burdening their religious followers with man-made rules not found in the actual Scriptures!
The Source New Testament refers to these religious "hypocrites" (controlling fakers) in Mathew 23 as the overly critical, hair splitting, pedantic, relgious (legalistic) types. I would argue that fixating on avoiding the consumption of coffee and tea and what type of underwear you wear (and for how long) or what type of activities are allowed on Sunday, etc. etc., are all examples of overly critical, hair splitting, pedantic, relgious (legalistic) type man-made rules.