Romans 2:29

Inwardly; in heart devoted to God, as was Abraham. Compare our Saviour's words: "If ye were Abraham's children, ye would do the works of Abraham." John 8:39.

Of the heart, in the spirit; circumcision denoted the necessity of an inward, spiritual change, a real cutting off of sin, and the practice of holiness. This God will reward, not the mere outward observance.

Not of men; men look on the outward appearance, and often expect reward for what is only external.

Of God; he looks on the heart; and to be accepted of him, whatever men do they must do heartily as unto the Lord. His love must reign in their hearts, and his will govern their lives. Ordinances are designed to promote holiness of heart; if they do not, their object is not accomplished. However strict men may be in the outward observance, or however much praise they may receive for it from men, they are not approved and will not be accepted of God.