Sermon on the Plain Part I

Some scholars believe that the Sermon on the Mount recorded in Matthew 5-7 and the Sermon on the Plain recorded here in Luke 6…Are just different accounts of the same event.
But there are major differences in the two accounts that lead most to believe that they are two separate messages…delivered at different times to two different groups of people.
For instance…Jesus delivered the Sermon on the Mount after going up a mountain and sitting down (Matthew 5:1).
He delivered the Sermon on the Plain after coming down from a mountain and standing on a level place (Luke 6:17).
Luke’s record of the Sermon on the Plain does not contain the extended teaching of Jesus on the law, and it includes various “woes” in addition to the beatitudes.
Also, it seems that the audience in Matthew came from different places than the audience in Luke…
Matthew tells us: “Large crowds followed Him from Galilee and the Decapolis and Jerusalem and Judea and from beyond the Jordan.” (Matthew 4:25)
And Luke tells us that “A great multitude of people from all Judea and Jerusalem, and from the seacoast of Tyre and Sidon.” (Luke 6:17).
From the comparisons it seems that Jesus preached a similar sermon on two different occasions, making a few changes to better fit the audience He was preaching to.