Theophylact of Bulgaria
After the Lord chastised the Pharisees for their hypocrisy, guided His disciples away from such attitudes, and reiterated His condemnation with the words, "What ye have said in darkness shall be heard in light," He then turned His attention to His beloved followers to discuss higher truths. Having already removed the thorns of falsehood, He now sows the seeds of good derived from Himself, saying, "I say unto you My friends." The previous remarks were not directed at them but rather aimed at the Pharisees. Thus, I say unto you, My friends. This address pertains not to the masses but specifically to those who have devoted their hearts to Him, who can assert, "Who shall separate us from the love of God?" (Rom. 8:35). This assurance is fitting for such believers.
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“Do not fear,” He urges, “those who kill the body but cannot harm the soul. The damage inflicted by those who attack the body is minimal. The body will endure its own suffering regardless. Instead, we should revere Him who can destroy not just the body, but also the soul, the eternal essence that faces unending torment, particularly in the flames. In this way, Christ instills spiritual fortitude in His followers, empowering them as witnesses and dispelling the fear of mankind. For He indicates that humans may inflict harm only upon the mortal body, and their ultimate intention is merely death in the flesh. However, when God judges, His wrath extends far beyond the physical, leading to the eternal torment of the unsaved soul. Thus, take note that death leads sinners to judgment: they face punishment here through their physical demise, and thereafter, they are cast into Gehenna.