Albert Barnes' Notes on the Whole Bible - Acts 21:26
Then Paul took the men - Took them to himself; united with them in observing the ceremonies connected with their vow. To transactions like this he refers in 1 Corinthians 9:20; “And unto the Jews I became as a Jew, that I might gain the Jews; to them that are under the Law, as under the Law, that I might gain them that are under the Law.” Thus, it has always been found necessary, in propagating the gospel among the pagan, not to offend them needlessly, but to conform to their innocent customs... read more
The Pulpit Commentary - Acts 21:26
Went for entered, A.V.; declaring the fulfillment for to signify the accomplishment, A.V.; the offering was for that an offering should be, A.V. Paul took the men . St. Paul's acquiescence in James's advice is an instance of what he says of himself ( 1 Corinthians 9:20 ), and is in accordance with his conduct in circumcising Timothy ( Acts 16:3 ). But that he did not attach any intrinsic importance even to circumcision, and much less to the minor Jewish ceremonies, is clear... read more