Matthew Poole and continuators on John 8:47

47 He that is of God , heareth Gods words , ye therefore hear them not, because ye are not of God .

To be of God, here, is opposed to a being not of God, and so may be understood to comprehend Election, as well as Regeneration.

He heareth, acknowledgeth, believeth, and patiently submitteth to the Will of God revealed in his Word

The reason why you, though with your ears ye hear the Word of God, yet do not in heart receive, and embrace, and believe it, nor can submit to it, is because ye are not of God, not chosen of him, not savingly inlightned, and regenerated by him. So as this Text affords us an excellent Note, by which we may know whether we be Regenerated, and of God, yea or no? That is, our believing and yielding obedience to the Will of God revealed in his Word. By this saying of our Saviour, he seemeth to acquiesce in the Will of God, concerning these refractory and unbelieving Iews, notwithstanding all the pains he had taken with them to enlighten and bring them to the saving knowledge of the Truth. It pleased not his Father to open their Eyes that they might see, or their Hearts that they might understand. This ought in like manner to satisfie all the true and faithful Ministers of the Gospel, when they see they have laboured in vain, and spent their strength for nothing, and in vain. When they have done all they can, they will find this of our Saviour true; That the work must be Gods, and not theirs; and no more hearts will be changed, then theirs, who are of God.

Marginal references: John 4.6.