It is not about what our heads accept or deny but about what our hearts accept or deny. We can accept the Spirit of Jesus without understanding Jesus in our heads.
Romans 2:1,6, 13-16 "Therefore thou art inexcusable, O man, whosoever thou art that judgest: for wherein thou judgest another thou condemnest thyself; for thou that judgest doest the same things...(God) will render to every man according to his deeds...(For not the hearers of the law are just before God, but the doers of the law shall be justified. For when the Gentiles, which have not the law, do by nature the things contained in the law, these having not the law, are a law unto themselves: Which shew the work of the law written in their hearts, their conscience also bearing witness, and their thoughts the mean while accusing or else excusing one another In the day when God shall judge the secrets of men by Jesus Christ according to my gospel."