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Romans 8:14
For as many as are led by the Spirit of God, they are the sons of God. (Romans 8:14)
Are led.
Or, “are being led.” The present tense indicates continuous action. The leading of the Spirit does not mean a momentary impulse but a steady, habitual influence. It is not those whose hearts are occasionally touched by the Spirit, or those who now and then yield to His power, who are the sons of God. God recognizes as His sons only those who are continually led by His Spirit.
It is important to notice that the guiding and transforming power of the Holy Spirit is described as leading, not forcing. There is no coercion in the plan of salvation. The Spirit dwells only in the hearts of those who accept Him in faith. And faith implies a loving and willing submission to the will of God and the directing influence of the Holy Spirit.
Sons of God.
 Paul may be drawing some distinction between “sons” (huioi) and “children” (tekna) (v. 16). If so, “children” denotes the natural relationship that children have to their parents, whereas “son” implies, in addition to this, the recognized status and privileges reserved for sons. In v. 15 the position of sonship is being contrasted with that of servants or slaves. Paul explains this contrast in more detail in Gal. 3:26; 4:1-7.
 As long as a man lives under law, he is a slave (see on Rom. 6:14), and seeks by his own works to earn for himself reward. But despite his best efforts to establish his own righteousness, he reaps only condemnation and wrath and stands before his Lord and Judge with fear and trembling. As a slave he has no part in the inheritance. Not life but death awaits him. But then, when by faith he is justified and born again of the Holy Spirit, he passes from a state of slavery to sonship. Instead of the Judge’s wrath, the Father’s love now rests upon him. Instead of the fear of a slave, he now has the trust and confidence of a son. To be a son of God is truly to live (cf. ch. 8:13).
 The privilege of sonship is only for those who are being led by the Spirit. They have been born again of the Spirit (John 1:12, 13; 3:3-8) and, whether Jew or Gentile, are the true sons of Abraham, the children of faith (Gal. 3:7).