Charles Spurgeon Commentary Romans 2:26-29

"If therefore the uncircumcision keep the ordinances of the law, shall not his uncircumcision be reckoned for circumcision? and shall not the uncircumcision which is by nature, if it fulfil the law, judge thee, who with the letter and circumcision art a transgressor of the law? For he is not a Jew who is one outwardly; neither is that circumcision which is outward in the flesh: 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." — Romans 2:26-29 (ASV)

If this principle were fully recognized everywhere, it would certainly put an end to all that notion of sacramentarianism that some hold. It is not the outward, not the external, not the form and ceremony; it is the inward work of the spirit; it is holiness and change of heart.

Let none of us ever fall into the gross error of those who imagine that there is attached to certain ceremonies a certain degree of grace. It is not so. He is not a Christian who is one outwardly; he is a Christian who is one inwardly.