Verse 29. 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 Deut. xxx, 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.