Luke 7:29

And all the people when they heard, and the publicans, justified God, being baptized with the baptism of John. But the Pharisees and the lawyers rejected for themselves the counsel of God, being not baptized of him.

These are among the most significant words in the New Testament, showing categorically that the refusal to accept baptism at the hands of John was, in fact, a rejection of the counsel of God on the part of the Pharisees. In the preparatory phase of the kingdom of God, no less than in its reality after Pentecost, refusal to be baptized was here pointed out by Jesus as a "rejection" of God's counsel. Water baptism is one of the elements of the new birth, the being "born of water" to which Jesus referred in his interview with Nicodemus (see comments in my Commentary on John, third chapter). It is therefore true in the present era that failure to heed Christ's command that all men should be baptized is no less a rejection of God's will now than it was when those ancient Pharisees and lawyers rejected it. It is in fact a greater rejection, because John's baptism was only water baptism, the Holy Spirit not having at that time been given; whereas, the baptism of the great commission is followed by the reception of the Holy Spirit. Moreover the conceit that men may receive God's Spirit while rejecting his baptism is refuted by this passage. The new birth, without which none shall see the kingdom of God, includes being "born of water," although that is not the totality of it.

In this passage lies the reason why the publicans and harlots entered into God's kingdom, whereas the Pharisees did not enter it. Another significant reason also appears in the next episode where the sinful woman is presented as "loving" Jesus more than the proud Pharisee; and, as Jesus said, "If ye love me, ye will keep my commandments" (John 14:15).