Then Peter opened his mouth (See Gill on Acts 8:35)
And said, of a truth I perceive that God is no respecter of
persons;
which is to be understood, not of the substances of men, but of
the outward state and condition, circumstances and qualities of
men; he respects the proper persons of men themselves, but not
because of their outward appearances; he does not prefer or
despise men, because of their being of this or the other nation,
as Jews or Gentiles; or because they are circumcised, or not
circumcised; or because they are high or low, rich or poor, free
or bound, or the like: the true sense here is, that God valued no
man the more, because he was a Jew and circumcised, nor anyone
the less, because he was a Gentile and uncircumcised; and this
the apostle found to be a most certain truth, of which he was
fully persuaded; partly by the vision which he himself saw, and
partly by that which Cornelius had, and which the more confirmed
him in this matter: these words do not at all militate against
the doctrines of personal election and reprobation; and indeed,
those acts in God, are not according to the outward state and
condition of men, or any circumstances that attend them, or any
qualities they have, internal or external; but entirely proceed
from the sovereign will of God; (See Gill on Romans
2:11)