S – Jesus answered, “Truly I tell you, unless someone is born of water and the Spirit, he cannot enter the kingdom of God. ⁶ Whatever is born of the flesh is flesh, and whatever is born of the Spirit is spirit

John 3:5–6 CSB

O – Commentary:

Converts to Judaism were said to become “as newborn children”; their conversion included immersion in water to remove Gentile impurity. “Born of water” thus could clarify for Nicodemus that “born from above” means conversion, not a second physical birth.

The Greek wording of 3:5 can mean either “water and the Spirit” or “water, that is, the Spirit.” Ezekiel 36:24–27 used water symbolically for the cleansing of the Spirit (cf. especially the *Dead Sea Scrolls), so here Jesus could mean “converted by the Spirit” (cf. 7:37–39)—a spiritual *proselyte *baptism. Whereas Jewish teachers generally spoke of converts to Judaism as “newborn” only in the sense that they were legally severed from old relationships, an actual rebirth by the Spirit would produce a new heart (Ezek 36:26).

3:6–7. The “spirit” that is born from God’s Spirit may reflect the “new spirit” of Ezekiel 36:26. Everyone understood that like begets like

The IVP Bible Background Commentary: New Testament

A – Acceptance of Jesus Christ as Lord and Savior is the way to enter God’s kingdom.  It takes our physical person and aligns it with our spiritual person.  Jesus implements a new concept in this by introducing relationship with God.  Before, it was going through the priests.  Now, you have your own relationship with God.  

R- Heavenly Father, you are eternal, the Alpha and Omega.  Thank you for allowing us to have relationship with you.  You are so big and without limitation.  Yet, you know us intimately. We are grateful for all that you do for us.