Treasury of Scripture Knowledge
And all the people, even the tax-collectors, when they heard him, acknowledged the justice of God's demands, by accepting baptism from John,
Now that the Son of Man has come, he does eat and drink, and people say, 'Look at him! A glutton and a drinker, the companion of tax-collectors and irreligious people!' And yet Wisdom is vindicated by her actions!"
1 Corinthians 2:14
A material man will not accept what the Spirit of God offers. It seems mere folly to him, and he cannot understand it, because it takes spiritual insight to see its true value.