""'You are Israel's teacher,' said Jesus, 'and you do not understand these

It is not clear who Jesus refers to by 'we.' But he is acknowledging that Nicodemus along with himself, have a teaching and leadership role in the nation's life. Both must bear witness to what has been revealed to them. Jesus assures Nicodemus that he knows of that which he speaks; his testimony can be trusted because he is uniquely qualified to speak of heavenly things.