The present work focused on the eschatological discourse of Matthew, specifically on Mt 25:31-46, which relates the judgment of the Son of Man, expected for the last days, to the practice of justice manifested in the works of mercy. It is understood that the historical context of the Matthean community was the post-war period of 70 AD. These catastrophic events caused a severe identity crisis among Jewish communities, which began to reorganize their lives around the centrality of the Torah due to the absence of the Temple, which had been destroyed by the Romans. This absence also led to the loss of Jewish leadership, causing various Jewish groups existing at the time to compete for that role. They saw themselves as authorized interpreters of the Torah and therefore the true Israel. Among them, a coalition was formed that was in direct conflict with the Matthean community, further aggravating the crisis it was experiencing. The Gospel of Matthew was written with the purposes of bringing order and meaning to its community, and comforting its members, deeply affected by these events. To this end, the evangelist made use of the worldview of apocalyptic eschatology, such as the judgment at the end of time by the Son of Man and the retribution of the righteous and the wicked. The objective of this study was to analyze the pericope of Mt 25:31-46 in order to understand the environment in which the Gospel was produced, as well as the response found by the evangelist regarding the post-war crisis, and the points of convergence and divergence with other Jewish groups of the same period, especially formative Judaism, with whom the Matthean community is in conflict. This analysis was conducted through the diachronic approach of the historical-critical method, and the synchronic approach of source and contextual texts.