John Gill emphasizes the mutual responsibilities of masters and servants, highlighting that these roles are based on contracts rather than natural hierarchies. He explains that both parties are equal in God's eyes, and that servants should obey their masters in all lawful matters, while masters should treat their servants with respect, fairness, and care for their spiritual and temporal well-being. Gill stresses the importance of obedience to God’s commands and the example of Christ as a model for both servants and masters. He encourages a harmonious relationship built on mutual respect and love, reflecting the teachings of the Gospel.