Римлянам 2:28

he is not a Jew which is one outwardly, &c.--In other words, the name of "Jew" and the rite of "circumcision" were designed but as outward symbols of a separation from the irreligious and ungodly world unto holy devotedness in heart and life to the God of salvation. Where this is realized, the signs are full of significance; but where it is not, they are worse than useless. Note, (1) It is a sad mark of depravity when all that is designed and fitted to melt only hardens the heart (Rom 2:4, and compare Pe2 3:9; Ecc 8:11). (2) Amidst all the inequalities of religious opportunity measured out to men, and the mysterious bearing of this upon their character and destiny for eternity, the same great principles of judgment, in a form suited to their respective discipline, will be applied to all, and perfect equity will be seen to reign throughout every stage of the divine administration (Rom 2:11-16). (3) "The law written on the heart" (Rom 2:14-15) --or the Ethics of Natural Theology--may be said to be the one deep foundation on which all revealed religion reposes; and see on Rom 1:19-20, where we have what we may call its other foundation--the Physics and Metaphysics of Natural Theology. The testimony of these two passages is to the theologian invaluable, while in the breast of every teachable Christian it wakens such deep echoes as are inexpressibly solemn and precious. (4) High religious professions are a fearful aggravation of the inconsistencies of such as make them (Rom 2:17-24). See Sa2 12:14. (5) As no external privileges, or badge of discipleship, will shield the unholy from the wrath of God, so neither will the want of them shut out from the kingdom of heaven such as have experienced without them that change of heart which the seals of God's covenant were designed to…

The scope of the first two chapters of this epistle may be gathered from Rom 3:9, "We have before proved both Jews and Gentiles that they are all under sin." This we have proved upon the Gentiles (ch. 1), now in this chapter he proves it upon the Jews, as appears by Rom 2:17, "thou art called a Jew." I. He proves in general that Jews and Gentiles stand upon the same level before the justice of God, to Rom 2:11. II. He shows more particularly what sins the Jews were guilty of, notwithstanding their profession and vain pretensions (Rom 2:17 to the end).