Paul writing to the Romans, talks about the attitude of the heart in Romans 2. He starts by saying that we aren’t to judge anyone. There is only one and that is God Himself. Because He is the only person who can judge correctly. But Paul talks to both Jew and Gentile. He says, if you are circumcised and say you follow the law, but don’t. You are a heathen, not a believer. If you aren’t circumcised and keep the law in your heart, you are a believer. And God will accept you as a child. As Paul says, for God isn’t a respecter of persons. What he is talking about is justification before God. We can’t justify ourselves before God. It is only God. He also said something curious. He said don’t you know that the goodness of God leads you to repentance. And that God’s love will render judgement according to everyone’s deeds. God said it isn’t the outward appearance, but the circumcision of the heart inwardly, in the spirit that makes you a believer and justified before God.