Charles Ellicott Commentary Luke 20:21

"And they asked him, saying, Teacher, we know that thou sayest and teachest rightly, and acceptest not the person [of any], but of a truth teachest the way of God:" — Luke 20:21 (ASV)

Neither do you accept the person of any.—The phrase “accept the person” takes the place of “regarding” or “looking at” the person, as found in Matthew 22:16 (see the note on that verse). This precise wording that St. Luke uses also appears in Galatians 2:6.