John Gill emphasizes the immortality of the soul, asserting that while the body may perish, the soul continues to exist eternally, returning to God who created it. He argues that the soul's nature, being spiritual and immaterial, distinguishes it from the body, which is mortal and subject to decay. Gill supports his claims with scriptural references, highlighting that the soul is not only capable of moral and spiritual death due to sin but also faces eternal consequences in the afterlife. He concludes that the soul's immortality is essential for understanding divine justice and the fulfillment of God's promises to humanity.