John Calvin Commentary Romans 2:29

"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." — Romans 2:29 (ASV)

What he then adds, in the spirit, not in the letter, understand this way: He calls the outward rite without piety, the letter, and the spiritual purpose of this rite, the spirit; for the whole importance of signs and rites depends on what is intended. When the intended purpose is disregarded, the letter alone remains, which in itself is useless.

And the reason for this way of speaking is this: when the voice of God sounds, everything He commands, unless it is received by people with sincerity of heart, will remain in the letter, that is, in the dead writing; but when it penetrates the heart, it is, in a way, transformed into spirit.

And there is an allusion to the difference between the old and the new covenant, which Jeremiah points out in Jeremiah 31:33, where the Lord declares that His covenant would be firm and permanent when engraved on their inward parts. Paul also had the same thing in view in another place (2 Corinthians 3:6), where he compares the law with the gospel, calling the former “the letter,” which is not only dead but kills, and he distinguishes the latter with the title of “spirit.” But the folly of those who have deduced a double meaning from “the letter,” and allegories from “the spirit,” has been extremely gross.

Whose praise is not from men, etc. Since people fix their eyes only on those things that are visible, he denies that we should be satisfied with what is commendable in the estimation of people, who are often deceived by outward splendor. Instead, we should be satisfied with the all-seeing eyes of God, from which the deepest secrets of the heart are not hidden. He thus again summons hypocrites, who comfort themselves with false opinions, to the tribunal of God.