Jesus has 12 goals and 6 assists in 31 Premier League appearances (2281 minutes) for us. That is nothing to write home about. And for all his strengths, he's injury-prone, he's not a good finisher, and despite competing admirably, he's too small to be much of an aerial threat in the box or target man for long balls.
In terms of overall quality of player, Toney might not be 'better' than Jesus, but it's about the role he plays for us in the context of our system. Toney fills a position of need – a thoroughbred center forward, a pure #9 – whereas Jesus is more of a forward/winger hybrid which I don't see as useful. I'm happy to keep him as a versatile squad player, but I'd also be open to moving him on if the price is right.