And to him who wishes to enter into a law-suit with thee. Christ now glances at another kind of annoyance, and that is, when wicked men torment us with law-suits. He commands us, even on such an occasion, to be so patient and submissive that, when our coat has been taken away, we shall be prepared to give up our cloak also. None but a fool will stand upon the words, so as to maintain, that we must yield to our opponents what they demand, before coming into a court of law: for such compliance would more strongly inflame the minds of wicked men to robbery and extortion; and we know, that nothing was farther from the design of Christ. What then is meant by giving the cloak to him who endeavors, on the ground of a legal claim, to take away our coat? If a man, oppressed by an unjust decision, loses what is his own, and yet is prepared, when it shall be found necessary, to part with the remainder, he deserves not less to be commended for patience than the man who allows himself to be twice robbed before coming into court. In short, when Christians meet with one who endeavors to wrench from them a part of their property, they ought to be prepared to lose the whole. Hence we conclude, that Christians are not entirely prohibited from engaging in law-suits, provided they have a just defense to offer. Though they do not surrender their goods as a prey, yet they do not depart from this doctrine of Christ, which exhorts us to bear patiently "the spoiling of our goods," (Hebrews 10:34.) It is, no doubt, rare to find a man who proceeds, with mild and proper feelings, to plead in a court: but, as it is possible for a man to defend a just cause with a view to the public advantage, we have no right to condemn the thing in itself, because it appears to be directed by improper feelings. The different modes of expression which are employed by Matthew and Luke, make no alteration in the meaning. A cloak is usually of more value than a coat: and accordingly, when Matthew says, that we ought to give a cloak to him who takes away a coat, he means that, after having sustained a smaller loss, we ought to be prepared to endure a greater. What is stated by Luke agrees with the ancient proverb, "The coat is nearer than the cloak."

And if any man will sue thee at the law - Every where our blessed Lord shows the utmost disapprobation of such litigations as tended to destroy brotherly kindness and charity. It is evident he would have his followers to suffer rather the loss of all their property than to have recourse to such modes of redress, at so great a risk. Having the mind averse from contentions, and preferring peace and concord to temporal advantages, is most solemnly recommended to all Christians. We are great gainers when we lose only our money, or other property, and risk not the loss of our souls, by losing the love of God and man.
Coat - Χιτωνα, upper garment. - Cloke, ἱματιον, under garment. What we call strait coat, and great coat. - See on Luke 6:29 (note).

And if any man will sue thee at the law,.... Or "will contend with thee", or as the Syriac renders it, , "will strive", or "litigate with thee"; not contest the matter, or try the cause in an open court of judicature, a sense our version inclines to; but will wrangle and quarrel in a private way, in order to
take away thy coat, by force and violence,
let him have thy cloak also; do not forbid, or hinder him from taking it; see Luke 6:29. The "coat", is the same with "the upper garment": and what we render a "cloak", answers to "the inward garment"; by which words Sangari expresses the passage in the place before cited: and the sense is, if a wrangling, quarrelsome man, insists upon having thy coat, or upper garment, let him take the next; and rather suffer thyself to be stripped naked than engage in a litigious broil with him. This also is contrary to the above canon of the Jews (i), which says;
"If a man should pull another by his ear, or pluck off his hair, or spit, and his spittle should come to him, or "should take his coat from him", or uncover a woman's head in the street, he shall pay four hundred "zuzim", and all this is according to his dignity; says R. Akiba; even the poor in Israel, they consider them as if they were noblemen, who are fallen from their estates, for they are the children of Abraham, Isaac, and Jacob.''
(i) Misn. Bava Kama, c. 8. sect. 6.

And if any man will sue thee at the law, and take way thy coat--the inner garment; in pledge for a debt (Exodus 22:26-27).
let him have thy cloak also--the outer and more costly garment. This overcoat was not allowed to be retained over night as a pledge from the poor because they used it for a bed covering.

If any man would sue. That is, is about to sue thee.
Take thy coat. The inner garment, the tunic or shirt.
Cloak. The outer garment, the covering at night. It could not be held by a creditor (Exodus 22:26-27). Better to give it up, too, than to engage in litigation. Many a poor soul has realized this when it was too late, and the lawyers had divided his property. Avoid lawsuits.

Where the damage is not great, choose rather to suffer it, though possibly it may on that account be repeated, than to demand an eye for an eye, to enter into a rigorous prosecution of the offender. The meaning of the whole passage seems to be, rather than return evil for evil, when the wrong is purely personal, submit to one bodily wrong after another, give up one part of your goods after another, submit to one instance of compulsion after another. That the words are not literally to be understood, appears from the behaviour of our Lord himself, John 18:22-23.