Jamieson, Fausset and Brown on Matthew 21:31

31. Whether of them twain did the will of his Father? They say unto him, The first--Now comes the application.

Jesus saith unto them, Verily I say unto you, That the publicans and the harlots go--or, "are going"; even now entering, while ye hold back.

into the kingdom of God before you--The publicans and the harlots were the first son, who, when told to work in the Lord's vineyard, said, I will not; but afterwards repented and went. Their early life was a flat and flagrant refusal to do what they were commanded; it was one continued rebellion against the authority of God. The chief priests and the elders of the people, with whom our Lord was now speaking, were the second son, who said, I go, sir, but went not. They were early called, and all their life long professed obedience to God, but never rendered it; their life was one of continued disobedience.