"The next verses in the chapter are among the most glorious in the entire range of revealed truth on the subject of Israel's restoration to the Lord and national conversion."465
36:22-23 Ezekiel was to tell the Israelites that it was in spite of them that He would act for them; He would deliver them for the sake of His own reputation that they had profaned (cf. 20:39). He would vindicate His reputation as being a holy (unique) God when He proved Himself such in the sight of the nations (cf. Exod. 5:2; 9:16; 32:11-18; Lev. 18:21; 20:3; 22:31-33; Num. 14:13-19; Deut. 29:1-30:10).
36:24-25 The Lord promised, first, to take the Israelites from all the nations, to regather them, and to bring them back into their land (cf. 11:16-17; 20:34; 34:13; 37:21). He would then, second, purify His people and cleanse them from all their former uncleanness (cf. v. 17; 11:18; Exod. 12:22; Lev. 14:4-7; Ps. 51:7; Jer. 31:31-34; 1 Cor. 6:11). Justification, not sanctification, is in view.466
36:26 He would, third, give them a new heart and spirit and would remove their hardness of heart and give them soft hearts (i.e., regenerate them; cf. 11:19; 18:31; 2 Cor. 3:3-6).467The heart stands for the whole person--mind, will, and emotions (cf. 2:4; 3:7)--and the spirit describes the motivation that drives thought and conduct.
"The temptation to find the fulfillment of the new heart' and new spirit' of 36:25-27 exclusively in Christian conversion in this age should be resisted. New Testament conversion is only a preview of the massive spiritual revival God has in store for all of true Israel and Gentiles who believe."468
36:27 God would, fourth, also put His Spirit within the Israelites and cause them to obey His commands carefully (cf. 11:19-20; 18:31; 37:14; 39:29; Jer. 31:31; Joel 2:28-29; Acts 2:17-18; Rom. 7:7-8:4; 2 Cor. 3:6-18; Heb. 8:6-10:39). This is a coming of the Holy Spirit on Israel in the future, not His coming on the church at Pentecost.
36:28-30 They would, fifth, live in the Promised Land and enjoy a permanent, intimate relationship with God. He would also deliver them from their uncleanness (v. 25) and, sixth, give them abundant harvests constantly so they would never experience famine (cf. 34:29). In other words, He would bless them with consistent fertility and fruitfulness (cf. 34:29).
36:31-32 Then the Israelites would, seventh, remember their former sins and would loath themselves (cf. 6:9; 20:43). Again, the Lord would not accomplish this regathering for the sake of His people, but for the sake of His reputation among the rest of the world's population (cf. v. 22). This present announcement of God's gracious dealings with His people should shame them and bring them to their knees in repentance.
"This context and that of similar accounts of God's restoration of Israel to her land, along with the historical perspective, make it clear that the return mentioned in this passage does not refer to the return to Canaan under Zerubbabel but to a final and complete restoration under the Messiah in the end times. The details of Israel's reestablishment on her land set forth above simply did not occur in the returns under Zerubbabel, Ezra, and Nehemiah."469