I will not. — The bold defiance of the answer answers to the rough recklessness of the classes (publicans and harlots) who were represented by the “first” of the two sons. Their whole life, up to the time of their conversion, had been an open refusal to keep God’s laws, and so to work in His vineyard.
He repented. — The Greek word is not the same as that of Matthew 3:2, and expresses rather the regretful change of purpose than entire transformation of character. It is the first stage of repentance, and may, as in this instance, pass on into the higher, or, as in the case of Judas (Matthew 27:3, where the same word is used), end only in remorse and despair.