It says the natural man will NOT RECEIVE the things of God.
1 Corinthians 2:14 But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know them, because they are spiritually discerned.
This is such a misunderstood verse, a verse used out of context, and one of the most popular "proof-texts" used by the Calvinists to support their position.
The word "natural" simply means "of the flesh." It need not refer to the unsaved, and I don't believe that it refers directly to the unsaved in the context although the word does include all unsaved. But the context is not speaking of unsaved.
Neither is it making an all-inclusive statement "cannot," "is absolutely impossible,...etc." It doesn't say that. It makes a general statement, more like "in general does not receives not the things of the Spirit of God." Paul never says it is impossible.
What is the context?
Paul is speaking to "carnal Christians."
He begins by comparing how he came to them in the power of the Holy Spirit declaring the gospel to them, as opposed to the false teachers who came with excellency of speech and enticing words. Which would they choose?
In a comparison and explanation of how revelation and wisdom is received through the first nine verses he ends with this verse:
1 Corinthians 2:10 But God hath revealed them unto us by his Spirit: for the Spirit searcheth all things, yea, the deep things of God.
--Paul has received the deep things of God through revelation, by the Spirit of God. The Spirit has taught him these things.
1 Corinthians 2:11 For what man knoweth the things of a man, save the spirit of man which is in him? even so the things of God knoweth no man, but the Spirit of God.
--God knows the hearts of the believer by the Spirit of God. We have a relationship with God through the Spirit. That relationship can be broken through carnality. The unsaved have no such relationship at all.
1 Corinthians 2:12 Now we have received, not the spirit of the world, but the spirit which is of God; that we might know the things that are freely given to us of God.
He is speaking to believers, and emphasizes that believers do not have the spirit of the world, a worldly spirit. They are given the Spirit of God that they might know spiritual things, those things, blessings, that are freely given to us of God.
1 Corinthians 2:13 Which things also we speak, not in the words which man's wisdom teacheth, but which the Holy Ghost teacheth; comparing spiritual things with spiritual.
--Which things we also speak. Paul had already spoken of these things, but the Corinthians had not yet received them. He isn't speaking of salvation. He is speaking of the deeper truths of God--comparing spiritual with spiritual.
1 Corinthians 2:14 But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know them, because they are spiritually discerned.
--Now what does the natural man not receive?
He doesn't receive
the deeper truths of God. That is the subject here. It is not the gospel. The natural man does receive the gospel. The deeper truths of God are foolishness unto him. And they were still foolishness unto the Corinthians who kept on refusing them because they were carnal, natural, of the flesh.
1 Corinthians 2:15 But he that is spiritual judgeth all things, yet he himself is judged of no man.
16 For who hath known the mind of the Lord, that he may instruct him? But we have the mind of Christ.
--Paul could judge all things; the Corinthians were not in a position to judge at all. Why? Paul walked close to the Lord and could honestly say that he had the mind of Christ. The Corinthians in their carnality could not say that.
But it doesn't stop there. There were no divisions in the original.
1 Corinthians 3:1 And I, brethren, could not speak unto you as unto spiritual, but as unto carnal, even as unto babes in Christ.
--Calling them brethren, in the same breath he calls them carnal.
He says they are carnal and babes in Christ. They had not grown spiritual and that is why they are carnal. The carnal mind receives not the things which are spiritual--the deeper truths of God, not the gospel. Keep things in context. These were saved individuals.
1 Corinthians 3:2 I have fed you with milk, and not with meat: for hitherto ye were not able to bear it, neither yet now are ye able.
--They had taken the milk, the gospel, baptism, and some basic truths after that. But then it stopped. They had not grown. Paul now wanted to feed them the meat of God's Word, but couldn't. They were immature carnal Christians. They could not receive the spiritual things of God's Word, the deeper truths of God's Word.
Why?
1 Corinthians 3:3 For ye are yet carnal: for whereas there is among you envying, and strife, and divisions, are ye not carnal, and walk as men?
--Paul again emphasizes they are carnal. He lists the sins they are involved in. They couldn't walk close with God as long as they were involved in a sinful lifestyle, but Paul never questions their salvation. They were saved. But they were carnal Christians, and therefore "natural" and "received not the spiritual things..."
Not that it was impossible for them to do so, but that they had to get right with God first.
All natural men are able to receive the gospel. Paul isn't talking about the gospel.