Writing to the Hebrews (Israelites), the author, generally accepted to be the Apostle Paul, points them to Jesus. In this verse, he points out that everything is under the watchful eye of Lord and that one day, we will all answer for not just our actions, but even our thoughts.
And no creature is hidden from his sight.... Christ is the Lord God omniscient; there is no creature, that is not known to him, and seen by him; for all creatures are made, and upheld by him, and he is omnipresent; and in particular, there is no man but is manifest to him; all men, openly profane men, who are enemies to Christ, and his people, are under his eye and notice; he knows their persons, he sees their actions, even those that are most secretly devised and performed against him, and his saints; and he takes such notice of them, as to bring them into judgment. As for true believers, he knows their persons, and knows them to be his; he sees their sins and their weaknesses; he takes notice of their graces, and observes their wants; and there is nothing in them that is not before him, even the secret desires of their souls.
but all are naked and exposed to the eyes of him to whom we must give account..... The words are an allusion to wrestlers, who exercised naked, and took each other by their necks and collars; and when one was thrown upon his back, as the word rendered "exposed" is by some translated, he was publicly exposed and known. The last clause, "to whom we must give account", manifestly points at the person here spoken of, Jesus Christ: saints have a concern with him now, as their way to the Father, as their Saviour and Redeemer; they have to deal with his blood for pardon and cleansing, and with his righteousness for justification, and with his fulness for every supply of grace; and with him as their King to rule over them, protect and defend them, and as their prophet to teach them, and their high priest to intercede for them. We must give account, as all men must at the great day: and all this that is said of the Word of God should engage to care, watchfulness, and circumspection in the course of a profession of religion.
John Gill's Exposition of the Bible is in the Public Domain and is available to read on several sites around the internet. My preferred online source is StudyLight.org
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