The Parable of the Two Sons was given by Jesus in the New Testament Gospel of Matthew. From Matthew 21:28–32 (NIV): In this parable, Jesus speaks to those who believed they were without sin. The nonbelievers, the tax collectors and prostitutes, were accepting the message taught by John the Baptist and were repenting. But the believers were still continuing in their sins. This lesson teaches the value of actions and repentance over stated beliefs.