“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.” (1 Corinthians 2:14)
The natural man is a term which describes every person who does not have the Holy Spirit. Every Christian could have been described as a natural man before they were born again of the Spirit from Heaven above. That is why Jesus said Ye must be born again because the natural man can never understand the things of God without the Spirit of God. When a person is truly born again they suddenly understand the things of God, because God is the one who opened their spiritual eyes. I did not understand the things of God prior to the new birth, but after I was saved I understood the things which were freely given to me.
“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.” (1 Corinthians 2:12)
It was the Spirit of God who showed me that Jesus Christ redeemed me through his death on the cross (Romans 5:6-10), and that he conquered sin and death for me also (Luke 24:44-48). That is the good news that every man and woman needs to hear. The Holy Spirit will always point you to Jesus Christ, but Satan will always turn you away from Jesus Christ, to false gods and false mediators. Jesus Christ wants you in Heaven, but the Devil wants to see you end up in Hell. Jesus described the Holy Spirit as the comforter because it is only God who can bring comfort to the soul.
“But the Comforter, which is the Holy Ghost, whom the Father will send in my name, he shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you.” (John 14:26)
“But when the Comforter is come, whom I will send unto you from the Father, even the Spirit of truth, which proceedeth from the Father, he shall testify of me:” (John 15:26)