Jesus is still talking to the temple priests and uses this parable to condemn their behavior. One son said he would do as the father asked, but did not. The other son rejected the father, but later did as asked. Temple priests, who had said yes to God, are now rejecting what Jesus tells them. Sinners, who had rejected God, are now doing the will of the Father. We all have rejected God, by doing what we want and not what he wants. The good news is, no matter what we have done, God is waiting for us to turn back to him.
Lord, help me to turn away from sin, turn back to you, and do your will.