John Gill discusses the office of deacons within the church, emphasizing its ecclesiastical nature and the original establishment as a response to the needs of the growing church. He outlines the qualifications required for deacons, their specific duties, and the importance of their role in serving the church and its members, particularly the poor. Gill highlights that deacons are not to preach or rule but to assist in practical matters, ensuring the church's needs are met while allowing pastors to focus on spiritual ministry. He also encourages the church to support and pray for deacons, recognizing their vital contribution to the community.