“And will not the physically uncircumcised, if he fulfills the law, judge you who, even with your written code and circumcision, are a transgressor of the law?” (Romans 2:27).
Our text from Romans 2:27 echoes the underlying message beneath one of Jesus’ parables…
“But what do you think? A man had two sons, and he came to the first and said, ‘Son, go, work today in my vineyard.’ He answered and said, ‘I will not,’ but afterward he regretted it and went. Then he came to the second and said likewise. And he answered and said, ‘I go, sir,’ but he did not go.
Which of the two did the will of his father?” They said to Him, ‘The first.’
Jesus said to them, ‘Assuredly, I say to you that tax collectors and harlots enter the kingdom of God before you. For John came to you in the way of righteousness, and you did not believe him; but tax collectors and harlots believed him; and when you saw it, you did not afterward relent and believe him'” (Matthew 21:28-32).
It’s unlikely that Jesus could have chosen a more offensive comparison for the religious elitists of His day in referencing these tax collectors and harlots. The tax collectors charged exorbitant fees and often lived luxurious lifestyles that were financed by the rates they imposed upon the local populations. People viewed them, along with prostitutes (or harlots), as some of the very lowest members of society.
So why would Jesus make such a comparison? The answer lies in the fact that these tax collectors and prostitutes acted on God’s Word through John the Baptist (see Matthew 3:1-6). Much like the first son in Jesus’ parable, their internal change of mind led to an external change of behavior. However, these religious leaders were much like the second son in Jesus’ parable. They said one thing through their external appearance, but failed to act on what they seemed to represent.
Luke 7:29-30 explains their attitude like this…
“And all who heard John preach– even the most wicked of them– agreed that God’s requirements were right, and they were baptized by him. All, that is, except the Pharisees and teachers of Moses’ Law. They rejected God’s plan for them and refused John’s baptism” (TLB).
In this respect, these tax collectors and harlots were something like the physically uncircumcised individuals referenced in Romans 2:27. They fulfilled the law, so to speak, while those who had the written code and circumcision transgressed the law through their hypocrisy.