Romans 2  There are two groups of people, Paul says, those who honor God and those who do not.
The church in Rome was divided between Jews and Gentiles, but Paul wanted them to see that this was not the issue that really mattered.  They were judging each other, when they really should have been judging themselves.

The Jews had the Law.  They were circumcised accordingly. To them Paul said, ".. all who have sinned within the framework of the Torah would be judged by the Torah."   They were judging others for not keeping the Law, but they weren't keeping it themselves!  "You who take such pride in the Torah, do you, by disobeying the Torah, dishonor God?"  If that is true, then circumcision "has become uncircumcision." 

The Gentiles did not have the Law.  But,  those who had come to trust in Jesus were showing by their conduct that the Law was "written in their hearts."  "Therefore, if an uncircumcised man keeps the righteous requirements of the Torah, won't his uncircumcision be counted as circumcision?"

Paul's point here is that what really matters is that God judgement is impartial and exact - "... for He will pay back each one according to his deeds." 

 Paul warns his readers.. ".. do you think lightly of the riches of His kindness and forbearance and patience, not knowing that the kindness of God leads you to repentance?" 

God looks at our hearts... which must be circumcised... cut around.. changed, transformed.  When a person  has repented, turned away from sin and wickedness, and found the righteousness that comes from trusting in Jesus Christ.. only then is he truly a "Jew".  (This word "Jew" actually means - one who praises.)

A changed heart will result in changed conduct. Law or no law.  Paul writes, "To those who seek glory, honor, and immortality by perseverance in doing good, He will pay back eternal life. But to those who are self-seeking, who disobey the truth and obey evil, he will pay back wrath and anger." 

A changed heart, a changed life, will result in what is good.
A stubborn, unrepentant heart stores up anger.... God's anger and He will judge accordingly.

Father, we see that You are impartial and judge every man and woman according to Your perfect and righteous judgement.  You see our hearts and You know our ways. Make our hearts Your own, Lord God, pure and holy, completely yielded to Your Sovereign rule.  May our lives reflect Your Spirit as we walk according to Your Word. Let love and joy, peace and patience, kindness and gentleness, faithfulness, humility and self-control.. the fruit of Your Spirit.. flow through us we pray.  amen.