Earthly things — Things done on earth; such as the new birth, and the present privileges of the children of God. Heavenly things — Such as the eternity of the Son, and the unity of the Father, Son, and Spirit.
Related Commentaries of John 3:12
John 3:12
12 If I have told you earthly things, and ye believe not, how shall ye believe, if I tell you of heavenly things?