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This contribution does not seek to explain what the biblical text presents as morally authoritative for the subject but instead seeks to understand how the moral subject can be constituted in its encounter with the message of the Gospel, that is, with Jesus recognised as Christ. A study of Matthew’s Gospel shows how Scripture, as the bearer of the Gospel message, reveals the personal subject of the reader through the encounter between an “I” and a “you” in the dialogue of interpretation. For Matthew, the subject is thus made free and responsible, called to a critical and self-reflective way of thinking; the subject cannot be subjected thereafter to a morality that privileges general principles and ideals of perfection.