John Gill expounds on the infinity of God, emphasizing His omnipresence and eternity as essential attributes. He explains that God's infinity means He is unbounded by space and time, existing everywhere and at all times. Gill illustrates that God's nature as a spirit allows Him to be present in all places simultaneously, and His eternal existence is without beginning or end. He argues that God's attributes, such as knowledge, power, and goodness, are also infinite, and that His eternal nature is foundational to understanding His divine essence. Ultimately, Gill asserts that God's omnipresence and eternity are crucial for grasping the fullness of His being and relationship with creation.