John Calvin Commentary Romans 2:11

"for there is no respect of persons with God." — Romans 2:11 (ASV)

There is no respect of persons, and so forth. He has until now generally arraigned all mortals as guilty.

But now he begins to bring home his accusation to the Jews and to the Gentiles separately. At the same time, he teaches us that the difference between them is no objection, but that they are both without any distinction exposed to eternal death. The Gentiles pretended ignorance as their defense; the Jews gloried in the honor of having the law. From the former, he takes away their subterfuge, and he deprives the latter of their false and empty boasting.

So then, there is a division of the whole human race into two classes; for God had separated the Jews from all the rest, but the condition of all the Gentiles was the same. He now teaches us that this difference is no reason why both should not be involved in the same guilt.

But the word person is taken in Scripture for all outward things, which are usually regarded as possessing any value or esteem. When therefore you read that God is no respecter of persons, understand that what he regards is purity of heart or inward integrity. He has no respect for those things that are usually highly valued by people, such as kinship, country, dignity, wealth, and similar things. Therefore, respect of persons is to be understood here as the distinction or the difference there is between one nation and another.

But if anyone from this objects and says, “That then there is no such thing as the gratuitous election of God,” it may be answered that there is a twofold reception of people before God. The first is when he chooses and calls us from nothing through gratuitous goodness, as there is nothing in our nature that can be approved by him. The second is when, after having regenerated us, he confers on us his gifts and shows favor to the image of his Son, which he recognizes in us.