Impartial Judgment and the Law Written on the Heart
Paul turns the accusation back on the person who judges others while practicing the same things. Possessing moral knowledge does not exempt anyone from judgment. God judges impartially and “according to truth,” and Paul insists that hearing the law is not the same as doing what it requires.
Gentiles who do not possess the Mosaic law can nevertheless show the work of the law written in their hearts, with conscience bearing witness. Paul does not say Gentiles secretly possess the Sinai covenant; he argues that moral accountability extends beyond formal Torah possession. The section culminates in God judging human secrets through Jesus Christ.