Why does some accept the gospel and some not?

The reason is not in the Gospel itself - the same message is preached to all (Romans 10:13). The reason is not in the nature of the hearers: all of them are equally dead spiritually (Ephesians 2:1), all of them are naturally anti-God (Romans 8:7-8), all of them, left to themselves, would certainly never accept the saving Gospel, but would perish in their sins (1 Corinthians 2:14). The true reason is that some are effectually called and some are not (Matthew 22:14). All are called by the same message but not all are 'called out' by it only some receive the call which actually united them to Christ (Colossians 1:9). It is a miracle - like Lazarus they hear the Divine summons, and are actually brought to Christ by it! This special and inward call is referred to in (Romans 8:30; 1 Corinthians 1:9; 2 Thessalonians 2:13-14; 2 Peter 1:10). It is an act of God, and of God alone (1 Corinthians 1:9; 2 Timothy 1:8-9). It is specifically attributed to God the Father (Romans 8:30; 1 Corinthians 1:9; Galatians 1:15; Ephesians 1:17-18; 1 John 3:1). It is given in time because it was planned in eternity (Romans 8:28-30; 2 Timothy 1:9; Ephesians 1:4). It is all part of God's purpose in Christ. Once it is given, it is never withdrawn (Romans 11:29). It is high, holy, and heavenly (Philippians 3:14; 2 Timothy 1:9; Hebrews 3:1). ~Stuart Olyott