John Gill emphasizes the accountability of all individuals before God, who will judge every blasphemy and harsh word spoken against Him, Christ, the Gospel, and righteous individuals. This message serves to comfort believers, encouraging them to endure slander and not seek personal vengeance, but rather to trust in God's righteous judgment. Gill reminds the congregation that Jesus Christ is appointed as the judge of both the living and the dead, and that the day of judgment is imminent, urging believers to remain steadfast in their faith.

Ver. 5. Who shall give account to him,.... "To God himself", as the Syriac version reads; of all their blasphemies, and hard speeches spoken by them against God, Christ, the Gospel, and good men, and receive their just punishment. This the apostle says, to calm the minds of God's people, and make them to sit easy under all censures, reproaches, and calumnies, and not think of avenging themselves, but commit themselves to him that will judge righteously; even to him, that is ready to judge the quick and the dead; that is, all men, such as will be found alive when he comes, and those that have died before, who will then be raised from the dead, to receive their judgment; and by whom is meant the Lord Jesus Christ, to whom all judgment is committed; and who is ordained to be the Judge of quick and dead, and will judge both at his appearing and kingdom; yea, the day is appointed when this judgment will proceed by him, and he is at the door; so that he may be truly said to be ready for it, as he is every way equal to it, and will finish it with righteousness.