According to Hebrew Matthew 23:2
"The Pharisees and sages sit upon the seat of Moses. Therefore all that HE says to you, diligently do, but according to their reforms (takanot) and their precedents (ma'asim) do not do, because they talk but they do not do"
Takanot: "enactments, reforms", "reforms that change biblical law"
Ma'asim: Precedents, acts or deeds that serve as precedents.