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I’ll stand by this commentary explanation:

16. In the day. That is, the time of final judgment (Acts 17:31). The KJV connects
this verse with Rom. 2:12 by placing vs. 13-15 in parentheses. It is not necessary,
however, to regard vs. 13-15 as parenthetical. Verse 16 may be regarded as summing up
the entire preceding argument.

Secrets. Or, “hidden things.” It is by these that the character is really revealed (see on
Prov. 7:19). Since God has an exact record of every secret thing in our lives (Eccl. 12:14;
cf. Matt. 10:26; Luke 8:17; 1 Cor. 4:5), He is able to judge without “respect of persons”
(Rom. 2:6, 11; cf. GC 486). “For God shall bring every work into judgment, with every
secret thing” (Eccl. 12:14). This verse further explains Paul’s main argument in Rom. 2.
The favored Jew, with all his knowledge of the law, was inclined to look down upon the
ignorant Gentile and to adjudge him quite unworthy of salvation. But only God, who can
read the inner life, is in a position to make such decisions. The loving disposition, the
readiness to obey the law of conscience, are things that only God can fully know. Yet
these are the essential things that really constitute the keeping of God’s law. They are the
qualities of character that God expects of Jew and Gentile alike, and in the final judgment
no amount of external piety will atone for their lack.

By Jesus Christ. The Bible clearly teaches that Jesus is not only our Saviour but also
our Judge (Matt. 25:31-46; John 5:22, 27; Acts 10:42; 17:31; 2 Tim. 4:1).

ACCORDING TO MY GOSPEL. Some have understood this to mean that Paul was so
confident of the truth of his message that he could here assert that his gospel would be the
standard in the final judgment (see 1 Cor. 15:1; Gal. 1:6—9). However, Paul may have
simply meant that the fact noted, namely, that not only will men be judged, but they will
be judged by Jesus Christ, is set forth in the gospel. Coming judgment is clearly taught in

the OT (Dan. 7:9-12, 26,27). But one of the distinctive teachings of the gospel is that He
who lived and died to save men is also to judge them (2 Cor. 5:10).