1. The Two Sons Matthew 21:28-32 (Matthew 21:28-32), READ Context:
This parable was directed at the Jewish leaders who had challenged Jesus, while he was teaching in the Temple. This was the day after he had turned over the tables of the money changers, and used a whip to drive them out and cleanse the Temple (21:12; cf ).
(verse 23), “Now when He came into the temple, the chief priests and the elders of the people confronted Him as He was teaching, and said, ‘By what authority are You doing these things? And who gave You this authority?’”
So, this parable had a different purpose than other parables Jesus taught
(Matthew 13:11), [Disciples asked Jesus why he was teaching in Parables], “He answered and said to them, ‘Because it has been given to you to know the mysteries of the kingdom of heaven, but to them it has not been given.”
Sometimes, parables were used by Jesus to disguise in some way the meaning of the message He was sharing.
However, in our parable, there is a specific purpose that Jesus’ clearly reveals to his audience in his explanation of the story.
(Note: Portrait – The Parable of the Two Sons, Artist A.N. Mironov Used under Creative Commons permissions)
The Two Sons

2. The Audience
The Jewish leaders who had rejected the teaching of John the Baptist, and were now challenging Jesus’ authority.
Luke 7:28-30
Matthew 3:4-10
Acts 4:15-17
Jesus spoke to the people about the John the Baptist, and Luke records their responses.
(Luke 7:28-30), “For I say to you, among those born of women there is not a greater prophet than John the Baptist; but he who is least in the kingdom of God is greater than he.“ 29 And when all the people heard Him, even the tax collectors justified God, having been baptized with the baptism of John. 30 But the Pharisees and lawyers rejected the will of God for themselves, not having been baptized by him.”
This expresses the reality of the conditions Jesus spoke of in this parable. Remember the words of John the Baptist himself…
(Matthew 3:4-10), “Now John himself was clothed in camel's hair, with a leather belt around his waist; and his food was locusts and wild honey. 5 Then Jerusalem, all Judea, and all the region around the Jordan went out to him 6 and were baptized by him in the Jordan, confessing their sins. 7 But when he saw many of the Pharisees and Sadducees coming to his baptism, he said to them, "Brood of vipers! Who warned you to flee from the wrath to come? 8 Therefore bear fruits worthy of repentance, 9 and do not think to say to yourselves, 'We have Abraham as our father. ' For I say to you that God is able to raise up children to Abraham from these stones. 10 And even now the ax is laid to the root of the trees. Therefore every tree which does not bear good fruit is cut down and thrown into the fire.”
The Jewish leaders were: prideful, hypocritical, more interested in power than truth, and rejected both John’s message, and the Lord Himself. Even as they acknowledged His divine power, they sought to destroy Him.
(Acts 4:15-17), [Consider the response of these leaders to the miracle performed by Peter in Jerusalem. He healed a lame man at the gate called Beautiful.], “But when they had commanded them to go aside out of the council, they conferred among themselves, 16 saying, "What shall we do to these men? For, indeed, that a notable miracle has been done through them is evident to all who dwell in Jerusalem, and we cannot deny it. 17 But so that it spreads no further among the people, let us severely threaten them, that from now on they speak to no man in this name.”

3. Obedience to God’s will is the necessary thing.
The Lesson
Obedience to God’s will is the necessary thing.
Matthew 3:5-6; 7:21-23
1 Corinthians 7:19
Luke 6:46-49
Hebrews 5:9
Jesus question for the Jewish leaders: “Which of the two did the will of the father?”
The one who said he would, but didn’t did not do the will of the father.
The one who said he wouldn’t, but then had a change of heart and did, he is the one who did the will of the father.
So, why would tax collectors and harlots precede the Jewish leaders into the kingdom of God?
The tax collectors and harlots did the will of God, the Father (the common people, who the leaders dismissed as profane).
(Matthew 3:5-6), [Remember, John the Baptist was a man from God], “Then Jerusalem, all Judea, and all the region around the Jordan went out to him 6 and were baptized by him in the Jordan, confessing their sins.”
The Jewish leaders had not, did not, and never did accept God’s will (either regarding John’s baptism or the teaching and commands of the Lord Himself!
Obedience to God is essential for our salvation!
(Matthew 7:21-23), “Not everyone who says to Me, ‘Lord, Lord,’ shall enter the kingdom of heaven, but he who does the will of My Father in heaven. 22 Many will say to Me in that day, ‘Lord, Lord, have we not prophesied in Your name, cast out demons in Your name, and done many wonders in Your name?’ 23 And then I will declare to them, ‘I never knew you; depart from Me, you who practice lawlessness!’”
(1 Corinthians 7:19), [This passage especially apropro, as Jesus was condemning the Jewish leaders], “Circumcision is nothing and uncircumcision is nothing, but keeping the commandments of God is what matters.
This lesson especially important today
Too many claim Jesus is their Lord, but are not obedient to His will
(Luke 6:46-49), “But why do you call Me ‘Lord, Lord,’ and not do the things which I say? 47 Whoever comes to Me, and hears My sayings and does them, I will show you whom he is like: 48 He is like a man building a house, who dug deep and laid the foundation on the rock. And when the flood arose, the stream beat vehemently against that house, and could not shake it, for it was founded on the rock. 49 But he who heard and did nothing is like a man who built a house on the earth without a foundation, against which the stream beat vehemently; and immediately it fell. And the ruin of that house was great.”
Modern Doctrines (Faith Only, Perseverance of the Saints) deny the necessity of obedience to standing with God!
God demands obedience from His children!
(Hebrews 5:9), “And having been perfected, He became the author of eternal salvation to all who obey Him.”

4. Conclusion
The greatest tragedy of the Jewish leaders, and indeed the nation of Israel in large part is that they rejected their own Messiah
(John 1:10-11), “He was in the world, and the world was made through Him, and the world did not know Him. 11 He came to His own, and His own did not receive Him.”
God has determined that those who are penitent and obedient, responding in faith to the gospel of Christ, will enjoy His favor and gifts!
(1 Corinthians 6:9-11), “Do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived. Neither fornicators, nor idolaters, nor adulterers, nor homosexuals, nor sodomites, 10 nor thieves, nor covetous, nor drunkards, nor revilers, nor extortioners will inherit the kingdom of God. 11 And such were some of you. But you were washed, but you were sanctified, but you were justified in the name of the Lord Jesus and by the Spirit of our God.”
God has determined that those who are penitent and obedient will enjoy His favor!
(1 Corinthians 6:9-11)