Matthew 10:28

And fear not them which kill the body
This is a "periphrasis" of bloody persecutors, who, not content to revile, scourge, and imprison, put the faithful ministers of Christ to death, in the most cruel and torturing manner; and yet are not so to be feared and dreaded by them, as to discourage and divert them from the performance of their important work and office; for, as Luke says, ( Luke 12:4 ) "after" that they "have no more than they can do". This is all they are capable of doing, even by divine permission, when they are suffered to run the greatest lengths in violence against the saints; this is the utmost of their efforts, which Satan, and their own wicked hearts, can put them upon, or is in the power of their hands to perform: and the taking away of the lives of good men is of no disadvantage to them; but sends them the sooner out of this troublesome world to their father's house, to partake of those joys that will never end; so that they have nothing to fear from their most implacable enemies; but should boldly and bravely go on in their master's service, openly, freely, faithfully, and fully discharging the work they were called unto: for, the loss of a corporal life is no loss to them, their souls live after death, in eternal happiness; and in a little time God will raise up their bodies, and reunite them to their souls, and be for ever happy together. A noble argument this, which our Lord makes use of, to engage his disciples to a public and diligent ministration of the Gospel, in spite of all opposers; who, when they have vented all their malice, can only take away a poor, frail, mortal life; and which, if they did not, in a little time would cease in course:

but are not able to kill the soul;
which is immortal, and cannot be touched by the sword, by fire and faggot, or any instruments of violence: it is immortal, it survives the body, and lives in a separate state, enjoying happiness and bliss, whilst the body is in a state of death:

but rather fear him, which is able to destroy both body and soul in
hell.
This is a description of God, and of his power, who is able to do that which men are not: all that they can do, by divine permission, is to kill the body; but he is able to "destroy", that is, to torment and punish both body and soul "in hell", in everlasting burnings; for neither soul nor body will be annihilated; though this he is able to do. As the former clause expresses the immortality of the soul, this supposes the resurrection of the body; for how otherwise should it be destroyed, or punished with the soul in hell? Now this awful being which is able to hurl, and will hurl all wicked and slothful, unfaithful and unprofitable, cowardly and temporising servants and ministers, soul and body, into the lake which burns with fire and brimstone, is to be feared and dreaded; yea, indeed, he only is to be feared, and to be obeyed: cruel and persecuting men are not to be feared at all; God alone should be our fear and dread; though the argument seems to be formed from the lesser to the greater; yet this, is the sense of the word "rather", that God is to be feared, not chiefly and principally only, but solely; and in some versions that word is left out, as in the Arabic, and Ethiopic, and in Munster's Hebrew Gospel.