John Gill emphasizes the immediate state of the soul after death, asserting that it enters a realm of either happiness or misery, actively engaging in worship and communion with God rather than falling into insensibility. He argues that the righteous are welcomed into God's presence, experiencing joy and peace, while the wicked face judgment and torment. Gill supports his claims with various scriptures, illustrating that the soul remains conscious and active, participating in divine worship and awaiting the resurrection. He highlights the importance of understanding this separate state to grasp the full scope of God's plan for humanity. Ultimately, Gill reassures believers of the hope and joy that awaits them after death.