Acts 10:34

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)