But he is a Jew — That is, one of God's people. Who is one inwardly — In the secret recesses of his soul. And the acceptable circumcision is that of the heart — Referring to Deuteronomy 30:6; the putting away all inward impurity. This is seated in the spirit, the inmost soul, renewed by the Spirit of God. And not in the letter — Not in the external ceremony. Whose praise is not from men, but from God — The only searcher of the heart.

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