² tn Grk “God does not receive the face of man,” an idiom for showing favoritism or partiality (BDAG 887-88 s.v. πρόσωπον 1.b.α; L&N 88.238).

² tn Grk “God is not one who is a respecter of persons,” that is, “God is not one to show partiality” (cf. BDAG 887 s.v. προσωπολήμπτης). L&N 88.239 translates this verse “I realize that God does not show favoritism (in dealing with people).” The underlying Hebrew idiom includes the personal element (“respecter of persons”) so the phrase “in dealing with people” is included in the present translation. It fits very well with the following context and serves to emphasize the relational component of God’s lack of partiality. The latter is a major theme in the NT: Rom 2:11; Eph 2:11-22; Col 3:25; Jas 2:1; 1 Pet 1:17. This was the lesson of Peter’s vision.

³ tn Or “sacrifices.” BDAG 887 s.v. προσφορά 1 has “προσφοράς ποιεῖν have sacrifices made Ac 24:17,” but this may be overly specific. It is not clear from the immediate context whether the offering of sacrificial animals (so BDAG assumes) or offerings of some other sort (such as financial gifts) are in view. The combination with ἐλεημοσύνας (elehmosuna") in the preceding clause may suggest monetary offerings. Some have suggested this is an allusion to the payments made by Paul on behalf of the four other men mentioned in Acts 21:23-26, but the text here seems to suggest something Paul had planned to do before he came, while the decision to pay for the expenses of the men in 21:23ff. was made at the suggestion of the Jerusalem leadership after he arrived. In either case, Paul was portraying himself as a pious worshiper of his God.