‏ Romans 8:14

For as many as are led by the Spirit of God. Those who "through the Spirit mortify the deeds of the body" (Ro 8:13) are led by the Spirit. They obey it rather than the flesh. The presence of the Spirit in leading them shows that they are sons of God. How are they led? (1) They have given up their own wills to do God's will, and seek to obey him in all things. (2) To them the Spirit is given as a helper of their weakness, and by its aid they overcome the flesh (Ro 8:26).

They are the sons of God. We become sons of God when we are born again, born of water and the Spirit (Joh 3:5), and we maintain the sonship by being led by the Spirit.
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