What was figuratively described in v. 25 is explained as literal in vv. 26, 27. The gift of the “new heart” signifies the new birth, which is regeneration by the Holy Spirit (cf. 11:18–20). The “heart” stands for the whole nature. The “spirit” indicates the governing power of the mind which directs thought and conduct. A “heart of stone” is stubborn and self-willed. A “heart of flesh” is pliable and responsive. The evil inclination is removed and a new nature replaces it. This is New Covenant character as in Jer 31:31–34. The Lord will also give His “Spirit” to the faithful Jews (cf. 39:29; Is 44:3; 59:21; Joel 2:28, 29; Ac 2:16ff.). When Israel becomes the true people of God (v. 28), the judgment promise of Hosea 1:9 is nullified. All nature will experience the blessings of Israel’s salvation (vv. 29, 30). When the Jews have experienced such grace, they will be even more repentant—a sign of true conversion (v. 31). Ezekiel profoundly proclaims the doctrines of conversion and spiritual life. He includes forgiveness (v. 25), regeneration (v. 26), the indwelling Holy Spirit (v. 27), and the responsive obedience to God’s law (v. 27). These are all clearly presented as he prophesies Israel’s conversion. As a nation, they will truly know their God (v. 38), hate their sin (vv. 31, 32), and glorify their Savior (v. 32). † 36:32 not … for your sake. God’s glory and reputation among the nations, not Israel’s, causes this restoration to be promised (cf. Ps 115:1; Ac 5:41; Ro 1:5; 3Jn 7).