Joh 3:8 The wind blows where it wishes, and you hear the sound of it, but cannot tell where it comes from and where it goes. So is everyone who is born of the Spirit.
The second point to note in this verse is that the teaching of the new birth is unsettling because it refers to something that is done to us, not something we do. Justification is what God does for us. Joh 1:13 emphasizes this point, it refers to the children of God as those “who were born, not of blood nor of the will of the flesh nor of the will of man, but of God.”
Therefore when Jesus says to Nicodemus “…So is everyone who is born of the Spirit”, in summary He is saying, salvation is about God, saved from God, saved by God, and saved for God. Tit 2:11 “For the grace OF God that brings salvation has appeared to all men”. Another great verse is in Jud 1:1 “…To those who are called, sanctified by God the Father, and preserved in Jesus Christ”. God causes the new birth; we don’t. Peter stresses the same message, “Blessed be the God and Father of our Lord Jesus Christ! According to his great mercy, He has caused us to be born again” (1Pet 1:3), the main purpose for the salvation is for His own glory (Eze 36:22).