Verses 21-23 contrast those who say one thing but do another. Verses 24-27 contrast hearing and doing.355The will of Jesus' Father (v. 21) now becomes "these words of mine"(v. 24). As throughout this section (vv. 13-27), Jesus was looking at a life in its entirety.
Each house in Jesus' illustration looks secure. However severe testing reveals the true quality of the builders' work (cf. 13:21). Torrential downpours were and are common in Israel. Wise men build to withstand anything. The wise person is a theme in Matthew (cf. 10:16; 24:45; 25:2, 4, 8-9). The wise person is one who puts Jesus' words into practice. Thus the final reckoning will expose the true convictions of the pseudo-disciple.
Jesus later compared Himself to foundation rock (16:18; cf. Isa. 28:16; 1 Cor. 3:11; 1 Pet. 2:6-8). That idea was probably implicit here.
Verses 16-20 have led some people to judge the reality of a person's salvation from his works. All that Jesus said before (vv. 1-5) and following those verses should discourage us from doing this. False prophets eventually give evidence that they are not faithful prophets. However, it is impossible for onlookers to determine the salvation of professing believers (vv. 21-23) and those who simply receive the gospel without making any public response to it (vv. 24-27). Their real condition will only become clear when Jesus judges them. He is their Judge, and we must leave their judgment in His hands.
Jesus' point in this section (vv. 13-27) was that entrance into the kingdom and discipleship as a follower of the King are unpopular, and they involve persecution. Many more people will profess to be disciples than really are. The acid test is obedience to the revealed will of God.