Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(v. 1-16) The Jews could not be justified by the law of Moses, any more than the Gentiles by the law of nature.
(Rom 2:17-29) The sins of the Jews confuted all their vain confidence in their outward privileges.
The Jews thought themselves a holy people, entitled to their privileges by right, while they were unthankful, rebellious, and unrighteous. But all who act thus, of every nation, age, and description, must be reminded that the judgment of God will be according to their real character. The case is so plain, that we may appeal to the sinner's own thoughts. In every wilful sin, there is contempt of the goodness of God. And though the branches of man's disobedience are very various, all spring from the same root. But in true repentance, there must be hatred of former sinfulness, from a change wrought in the state of the mind, which disposes it to choose the good and to refuse the evil. It shows also a sense of inward wretchedness. Such is the great change wrought in repentance, it is conversion, and is needed by every human being. The ruin of sinners is their walking after a hard and impenitent heart. Their sinful doings are expressed by the strong words, "treasuring up wrath." In the description of the just man, notice the full demand of the law. It demands that the motives shall be pure, and rejects all actions from earthly ambition or ends. In the description of the unrighteous, contention is held forth as the principle of all evil. The human will is in a state of enmity against God. Even Gentiles, who had not the written law, had that within, which directed them what to do by the light of nature. Conscience is a witness, and first or last will bear witness. As they kept or broke these natural laws and dictates, their consciences either acquitted or condemned them. Nothing speaks more terror to sinners, and more comfort to saints, than that Christ shall be the Judge. Secret services shall be rewarded, secret sins shall be then punished, and brought to light.
The apostle directs his discourse to the Jews, and shows of what sins they were guilty, notwithstanding their profession and vain pretensions. A believing, humble, thankful glorying in God, is the root and sum of all religion. But proud, vain-glorious boasting in God, and in the outward profession of his name, is the root and sum of all hypocrisy. Spiritual pride is the most dangerous of all kinds of pride. A great evil of the sins professors is, the dishonour done to God and religion, by their not living according to their profession. Many despise their more ignorant neighbours who rest in a dead form of godliness; yet themselves trust in a form of knowledge, equally void of life and power, while some glory in the gospel, whose unholy lives dishonour God, and cause his name to be blasphemed.
No forms, ordinances, or notions can profit, without regenerating grace, which will always lead to seeking an interest in the righteousness of God by faith. For he is no more a Christian now, than he was really a Jew of old, who is only one outwardly: neither is that baptism, which is outward in the flesh: but he is the real Christian, who is inwardly a true believer, with an obedient faith. And the true baptism is that of the heart, by the washing of regeneration and the renewal of the Holy Ghost; bringing a spiritual frame of mind, and a willing following of truth in its holy ways. Let us pray that we may be made real Christians, not outwardly, but inwardly; in the heart and spirit, not in the letter; baptized, not with water only, but with the Holy Ghost; and let our praise be, not of men, but of God.