Romans 2:2

2.But we know that the judgment of God, etc. The design of Paul is to shake off from hypocrites their self-complacencies, that they may not think that they can really gain any thing, though they be applauded by the world, and though they regard themselves guiltless; for a far different trial awaits them in heaven. But as he charges them with inward impurity, which, being hid from the eyes of men, cannot be proved and convicted by human testimonies, he summons them to the tribunal of God, to whom darkness itself is not hid, and by whose judgment the case of sinners, be they willing or unwilling, must be determined.

Moreover, the truth of judgment will in two ways appear, because God will punish sin without any respect of persons, in whomsoever it will be found; and he will not heed outward appearances, nor be satisfied with any outward work, except what has proceeded from real sincerity of heart. It hence follows, that the mask of feigned sanctity will not prevent him from visiting secret wickedness with judgment. It is, no doubt, a Hebrew idiom; for truth in Hebrew means often the inward integrity of the heart, and thus stands opposed not only to gross falsehood, but also to the outward appearance of good works. And then only are hypocrites awakened, when they are told that God will take an account, not only of their disguised righteousness, but also of their secret motives and feelings. (63)