John Chrysostom
By this he especially frightens them. The meaning of his words is as follows. If, he says, you stand in the faith but not yet with full conviction, do not be at ease. It judges what is hidden in the heart, because it passes even there, in order to examine and punish. But why do I speak, he continues, of men? Even if you point to angels, archangels, cherubim, seraphim, and whatever created beings there may be, all things are open before His eyes. All is manifest and clear. Nothing can be hidden from Him. “But all things are naked and exposed before His eyes, to whom we must give account.” He said τετραχηλισμένα, borrowing this figurative expression from the skins removed from slaughtered victims.
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When someone, having slaughtered a victim, removes the skin from the animal, all the inward parts are opened and become visible to our eyes. So also all things are open before God. Notice how often the Apostle uses material images. This was because of the weakness of his hearers. He showed that they were weak when he called them “dull of hearing” (Heb 5:11), and as needing milk, not solid food. “To Him we must give account,” that is, to Him we shall render an account of our deeds. Therefore let us not fall or give ourselves over to faintheartedness.