Acts 10:34

"Truly I perceive…" I perceive that God does not look at the quality of a person's face, but at the distinction of deeds. By what Peter says, he clearly shows that the God whom Cornelius feared, about whom he received instruction from the law and …

I perceive of a truth - More clearly than ever, from such a concurrence of circumstances. That God is not a respecter of persons - Is not partial in his love. The words mean, in a particular sense, that he does not confine his love to one nation; in a general, that he is loving to every man, and willeth all men should be saved.

Then Peter opened his mouth,.... See Gill on Act 8:

Then Peter opened his mouth - Began to speak, Mat 5:2. Of a truth - Truly, evidently. That is, I have evidence here that God is no respecter of persons. Is no respecter of persons - The word used here denotes “the act of showing favor to one on account of rank, family, wealth, or partiality arising from any cause.” It is explained in Jas 2:1-4. A judge is a respecter of persons when he favors one of the parties on account of private friendship, or because he is a man of rank, influence, or power, or because he belongs to the same political party, etc. The Jews supposed that they were especially favored by God. and that salvation was not extended to other nations, and that the fact of being a Jew entitled them to this favor. Peter here says that he had learned the error of this doctrine, and that a man is not to be accepted because he is a Jew, nor to be excluded because he is a Gentile. The barrier is broken down; the offer is made to all; God will save all on the same principle; not by external privileges or rank, but according to their character. The same doctrine is elsewhere explicitly stated in the New Testament, Rom 2:11; Eph 6:9; Col 3:25. It may be observed here that this does not refer to the doctrine of divine sovereignty or election. It simply affirms that God will not save a man because he is a Jew, or because he is rich, or learned, or of elevated rank, or on account of external privileges; nor will he exclude a man because he is destitute of these privileges. But this does not affirm that he will not make a difference in their character, and then treat them according to their character, nor that he will not pardon whom he pleases. That is a different question. The interpretation of this passage should be limited strictly to the case in hand - to mean that God will not accept and save a man on account of external national rank and privileges. […]