John Calvin Commentary Romans 8:14

"For as many as are led by the Spirit of God, these are sons of God." — Romans 8:14 (ASV)

For whosoever are led by the Spirit of God (Romans 8:14). This confirms what has immediately preceded it; for he teaches us that only those are considered the sons of God who are governed by His Spirit; for by this sign God acknowledges them as His own people. So, the empty boasting of hypocrites, who claim the title without any justification, is taken away, and the faithful are thereby encouraged with unwavering confidence to expect salvation. The meaning of it all is this— “All those who are led by God’s Spirit are sons of God; all the sons of God are heirs of eternal life; therefore, all who are led by God’s Spirit should feel assured of eternal life.” But the middle term, or assumption, is omitted, for it was undoubted.

But it is right to observe that the working of the Spirit is varied. For there is that which is universal, by which all creatures are sustained and preserved. There is also that which is specific to human beings and varies in its nature. But what he means here is sanctification, which the Lord grants to none but His own elect, and by which He sets them apart as sons for Himself.