Luke 20:38

θεὸς is predicate = Jehovah is not God of dead men. δὲ has the force of the argumentative nonne. πάντες γὰρ αὐτῷ ζῶσιν. “for all live unto Him” (A.V [167], R.V [168]), is probably an editorial explanatory gloss to make the deep thought of Jesus clearer (not in parallels). The gloss itself needs explanation. Is “all” to be taken without qualification? αὐτῷ may be variously rendered “by Him,” i.e., by His power: quoad Dei potentiam (Grotius), “in Him” (Ewald), “for Him,” i.e., for His honour (Schanz), or for “His thought or judgment” = He accounts them as living (Hahn). The sentiment in some measure echoes Romans 14:7-8.

[167] Authorised Version.

[168] Revised Version.