Jesus was speaking to the chief priests and elders about John the Baptist and their rejection of him and his message of repentance. He pointed out the tax collectors, publicans, and prostitutes that had repented of their sins and returned to God in response to John’s preaching and were now entering into the Kingdom of Heaven. Whereas the religious leaders, who professed devotion to God’s Will, refused to heed John’s words concerning the coming Messiah and consequently would never enter in.