John Gill

For he is not a God of the dead, but of the living,.... See Gill on Mat 22:32. for all live unto him. The Persic version, reads, "all these live unto him"; namely, Abraham, Isaac, and Jacob; for though they are dead to men, they are not to God; their souls live with him, and their bodies will be raised by him: he reckons of them, as if they were now alive, for he quickens the dead, and calls things that are not, as though they were; and this is the case of all the saints that are dead, as well as of those patriarchs. The Ethiopic reads, "all live with him"; as the souls of all departed saints do; the Arabic version reads, all live in him; so all do now, Act 17:28.