28 For he is not a Jew who is one outwardly; neither is that circumcision which is outward in the flesh:
29 but he is a Jew who is one inwardly; and circumcision is that of the heart, in the spirit not in the letter; whose praise is not of men, but of God.
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Commentary on Romans 2 Matthew Henry Commentary
Chapter 2
The scope of the first two chapters of this epistle may be gathered from ch. 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 v. 17, "thou art called a Jew.'
Rom 2:1-16
In the former chapter the apostle had represented the state of the Gentile world to be as bad and black as the Jews were ready enough to pronounce it. And now, designing to show that the state of the Jews was very bad too, and their sin in many respects more aggravated, to prepare his way he sets himself in this part of the chapter to show that God would proceed upon equal terms of justice with Jews and Gentiles; and now with such a partial hand as the Jews were apt to think he would use in their favour.
Rom 2:17-29
In the latter part of the chapter the apostle directs his discourse more closely to the Jews, and shows what sins they were guilty of, notwithstanding their profession and vain pretensions. He had said (v. 13) that not the hearers but the doers of the law are justified; and he here applies that great truth to the Jews. Observe,