1. What is it that Job here asserts? Two things:—(1.) That impenitent sinners will certainly be punished in the other world, and, usually, their punishment is put off until then. (2.) That therefore we are not to think it strange if they prosper greatly in this world and fall under no visible token of God's wrath. Therefore they are spared now, because they are to be punished then; therefore the workers of iniquity flourish, that they may be destroyed for ever, Ps 92 7. The sinner is here supposed, [1.] To live in a great deal of power, so as to be not only the terror of the mighty in the land of the living (Ezek 32 27), but the terror of the wise and good too, whom he keeps in such awe that none dares declare his way to his face, v. 31. None will take the liberty to reprove him, to tell him of the wickedness of his way, and what will be in the end thereof; so that he sins securely, and is not made to know either shame or fear. The prosperity of fools destroys them, by setting them (in their own conceit) above reproofs, by which they might be brought to that repentance which alone will prevent their ruin. Those are marked for destruction that are let alone in sin, Hos 4 17. And, if none dares declare his way to his face, much less dare any repay him what he has done and make him refund what he has obtained by injustice. He is one of those great flies which break through the cobwebs of the law, that hold only the little ones. This emboldens sinners in their sinful ways that they can brow-beat justice and make it afraid to meddle with them. But there is a day coming when those shall be told of their faults who now would not bear to hear of them, those shall have their sins set in order before them, and their way declared to their face, to their everlasting confusion, who would not have it done here, to their conviction, and those who would not repay the wrongs they had done shall have them repaid to them. [2.] To die, and be buried in a great deal of pomp and magnificence, v. 32, 33. There is no remedy; he must die; that is the lot of all men; but every thing you can think of shall be done to take off the reproach of death. First, He shall have a splendid funeral—a poor thing for any man to be proud of the prospect of; yet with some it passes for a mighty thing. Well, he shall be brought to the grave in state, surrounded with all the honours of the heralds' office and all the respect his friends can then pay to his remains. The rich man died, and was buried, but no mention is made of the poor man's burial, Luke 16 22. Secondly, He shall have a stately monument erected over him. He shall remain in the tomb with a Hic jacet—Here lies, over him, and a large encomium. Perhaps it is meant of the embalming of his body to preserve it, which was a piece of honour anciently done by the Egyptians to their great men. He shall watch in the tomb (so the word is), shall abide solitary and quiet there, as a watchman in his tower. Thirdly, The clods of the valley shall be sweet to him; there shall be as much done as can be with rich odours to take off the noisomeness of the grave, as by lamps to set aside the darkness of it, which perhaps was referred to in the foregoing phrase of watching in the tomb. But it is all a jest; what is the light, or what the perfume, to a man that is dead? Fourthly, It shall be alleged, for the lessening of the disgrace of death, that it is the common lot: He has only yielded to fate, and every man shall draw after him, as there are innumerable before him. Note, Death is the way of all the earth: when we are to cross that darksome valley we must consider, 1. That there are innumerable before us; it is a tracked road, which may help to take off the terror of it. To die is ire ad plures—to go to the great majority. 2. That every man shall draw after us. As there is a plain track before, so there is a long train behind; we are neither the first nor the last that pass through that dark entry. Every one must go in his own order, the order appointed of God.

Matthew Henry Commentary on the Whole Bible (Concise) (Matthew Henry)

Verses 27-34 Job opposes the opinion of his friends, That the wicked are sure to fall into visible and remarkable ruin, and none but the wicked; upon which principle they condemned Job as wicked. Turn to whom you will, you will find that the punishment of sinners is designed more for the other world than for this, ( Jude 1:14 Jude 1:15 ) . The sinner is here supposed to live in a great deal of power. The sinner shall have a splendid funeral: a poor thing for any man to be proud of the prospect of. He shall have a stately monument. And a valley with springs of water to keep the turf green, was accounted an honourable burial place among eastern people; but such things are vain distinctions. Death closes his prosperity. It is but a poor encouragement to die, that others have died before us. That which makes a man die with true courage, is, with faith to remember that Jesus Christ died and was laid in the grave, not only before us, but for us. That He hath gone before us, and died for us, who is alive and liveth for us, is true consolation in the hour of death.