10:28a

Do not be afraid of those who kill the body but cannot kill the soul: The word those refers to people in general. Specifically, it refers to the people who persecuted the disciples and had the authority to kill them.

Here are some other ways to translate this clause:

Don’t be afraid of people, who can kill the body but cannot kill the soul. (New Century Version)
-or-
Don’t be afraid of people. They can kill you, but they cannot harm your soul. (Contemporary English Version)

soul: The soul is the part of a person that continues to exist when his body dies. In some languages, this is called the spirit of a person.

10:28b

Instead, fear the One who can destroy both soul and body in hell: The words the One who can destroy both soul and body refers to God. Only God can destroy both the soul and the body.

Here are some other ways to translate this clause:

rather be afraid of God, who can destroy both body and soul in hell. (Good News Translation)
-or-
Fear only God, who can destroy both soul and body in hell. (New Living Translation (2004))

destroy: This word means “ruin, demolish.” When something is destroyed, it cannot work or act, and it cannot be repaired. This verb does not refer to something that disappears and is gone.

hell: The word hell refers to the place of eternal punishment. It is the place where God will send unbelievers following the final judgment. God will also send the devil and his angels there.

Here are some other ways to translate this word:

place of eternal punishment

-or-

place of unending fire

This word also occurs in 5:22c.

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