That are called gods - Gods so called. The pagans everywhere worshipped multitudes, and gave to them the name of gods.
Whether in heaven - Residing in heaven, as a part of the gods were supposed to do. Perhaps, there may be allusion here to the sun, moon, and stars; but I rather suppose that reference is made to the celestial deities, or to those who were supposed to reside in heaven, though they were supposed occasionally to visit the earth, as Jupiter, Juno, Mercury, etc.
Or in earth - Upon the earth; or that reigned particularly ever the earth, or sea, as Ceres, Neptune, etc. The ancient pagans worshipped some gods that were supposed to dwell in heaven; others that were supposed to reside on earth; and others that presided over the inferior regions, as Pluto, etc.
As there be gods many - ὥσπερ hōsper, etc. As there are, in fact, many which are so called or regarded. It is a fact that the pagans worship many whom they esteem to be gods, or whom they regard as such. This cannot be an admission of Paul that they were truly gods, and ought to he worshipped; but it is a declaration that they esteemed them to be such, or that a large number of imaginary beings were thus adored. The emphasis should be placed on the word “many;” and the design of the parenthesis is, to show that the number of these that were worshipped was not a few, but was immense; and that they were in fact worshipped as gods, and allowed to have the influence over their minds and lives which they would have if they were real; that is, that the effect of this popular belief was to produce just as much fear, alarm, superstition, and corruption, as though these imaginary gods had a real existence. So that though the more intelligent of the pagan put no confidence in them, yet the effect on the great mass was the same as if they had had a real existence, and exerted over them a real control.
And lords many - (κύριοι πολλοὶ kurioi polloi). Those who had a “rule” over them; to whom they submitted themselves; and whose laws they obeyed. This name “lord” was often given to their idol gods. Thus, among the nations of Canaan their idols was called בּצל Ba‛al, (“Baal, or lord”), the tutelary god of the Phoenicians and Syrians; Judges 8:33; Judges 9:4, Judges 9:46. It is used here with reference to the IdoLS, and means that the laws which they were supposed to give in regard to their worship had control over the minds of their worshippers.