Commentaries:
Robertson's Word Pictures (NT)
Howbeit (plhn). See Luke 6:24. Instead of devoting so much attention to the outside.
Those things which are within (ta enonta). Articular neuter plural participle from eneimi, to be in, common verb. This precise phrase only here in the N.T. though in the papyri, and it is not clear what it means. Probably, give as alms the things within the dishes, that is have inward righteousness with a brotherly spirit and the outward becomes "clean" (kaqara). Properly understood, this is not irony and is not Ebionism, but good Christianity (Plummer).
Other Robertson's Word Pictures (NT) entries containing Luke 11:40:
Matthew 23:23
Luke 12:20
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