Romans 2:29

29.What he then adds, in the spirit, not in the letter, understand thus: He calls the outward rite, without piety, the letter, and the spiritual design of this rite, the spirit; for the whole importance of signs and rites depends on what is designed; when the end in view is not regarded, the letter alone remains, which in itself is useless. And the reason for this mode of speaking is this, — where the voice of God sounds, all that he commands, except it be received by men in sincerity of heart, will remain in the letter, that is, in the dead writing; but when it penetrates into the heart, it is in a manner 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 engraven on the inward parts. Paul had also the same thing in view in another place, (2 Corinthians 3:6,) where he compares the law with the gospel, and calls the former “the letter,” which is not only dead but killeth; and the latter he signalizes with the title of “spirit.” But extremly gross has been the folly of those who have deduced a double meaning from the “letter,” and allegories from the “spirit.”

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