Hell - Hebrew שׁאול she'ôl, Sheol; Greek ᾅδης Hadēs Hades. The reference is to the abode of departed spirits - the nether world where the dead were congregated; see the notes at Job 10:21-22. It does not mean here, as the word hell does with us, a place of punishment, but the place where all the dead were supposed to be gathered together.
Is naked before him - That is, be looks directly upon that world. It is hidden from us, but not from him. He sees all its inhabitants, knows all their employments, and sways a scepter over them all.
And destruction - Hebrew אבדון 'ăbaddôn, Abaddon; compare Revelation 9:11, "And they had a king over them, which is the angel of the bottomless pit, whose name in the Hebrew is Abaddon, but in the Greek tongue hath his name Apollyon." The Hebrew word means destruction, and then abyss, or place of destruction, and is evidently given here to the place where departed spirits are supposed to reside. The word in this form occurs only here and in Proverbs 15:11; Psalm 88:11; Job 26:6, in all which places it is rendered destruction. The idea here is, not that this is a place where souls are destroyed, but that it is a place similar to destruction - as if all life, comfort, light, and joy, were extinguished.
Hath no covering - There is nothing to conceal it from God. He looks down even on that dark nether world, and sees and knows all that is there. There is a passage somewhat similar to this in Homer, quoted by Longinus as one of unrivaled sublimity, but which by no means surpasses this. It occurs in the Iliad, xx. 61-66:
Εδδεισεν δ ̓ ὑτένερθεϚ ἄναξ ἐνέρων Αιδωνεὺς, κ. τ. λ.
Eddeisen d' hupenerthen anac enerōn Aidōneus, etc.
Deep in the dismal regions of the dead
Th' infernal monarch reared his horrid head,
Leaped from his throne, lest Neptune's arm should lay
His dark dominions open to the day,
And pour in light on Pluto's drear abodes,
Abhorred by men, and dreadful e'en to gods.
Pope

Hell is naked before him - Sheol, the place of the dead, or of separate spirits, is always in his view. And there is no covering to Abaddon - the place of the destroyer, where destruction reigns, and where those dwell who are eternally separated from God. The ancients thought that hell or Tartarus was a vast space in the center, or at the very bottom of the earth. So Virgil, Aen. lib. vi., ver. 577: -
- Tum Tartarus ipse
Bis patet in praeceps tantum, tenditque sub umbras,
Quantus ad aethereum coeli suspectus Olympum
Hic genus antiquum terrae, Titania pubes,
Fulmine dejecti, fundo volvuntur in imo.
"Full twice as deep the dungeon of the fiends,
The huge Tartarean gloomy gulf, descends
Below these regions, as these regions lie
From the bright realms of yon ethereal sky.
Here roar the Titan race, th' enormous birth;
The ancient offspring of the teeming earth.
Pierced by the burning bolts of old they fell,
And still roll bellowing in the depths of hell."
Pitt.
And some have supposed that there is an allusion to this opinion in the above passage, as well as in several others in the Old Testament; but it is not likely that the sacred writers would countenance an opinion that certainly has nothing in fact or philosophy to support it. Yet still a poet may avail himself of popular opinions.

Hell [is] (e) naked before him, and (f) destruction hath no covering.
(e) There is nothing hidden in the bottom of the earth but he sees it.
(f) Meaning, the grave in which things putrify.

Hell is naked before him,.... Which may be taken either for the place of the damned, as it sometimes is; and then the sense is, that though it is hidden from men, and they know not where it is, or who are in it, and what is done and suffered there; yet it is all known to God: he knows the place thereof, for it is made, ordained, and prepared by him; he knows who are there, even all the wicked dead, and all the nations that forget God, being cast there by him; he knows the torments they endure, for the smoke of them continually ascends before him; and he knows all their malice and envy, their enmity to him, and blasphemy of him; for thither are they gone down with their weapons of war, and have laid their swords under their heads, Ezekiel 32:27; or for Hades, the invisible world of spirits, or state of the dead, as the Septuagint version renders the word; though that is unseen to men, it is naked and open to the eye of God; or for the grave, in which the bodies of men are laid; which is the frequent sense of the word used, Psalm 88:11; and though this is a land of darkness, and where the light is as darkness, yet God can look into it; and the dust of men therein is carefully observed and preserved by him, and will be raised again at the last day; who has the keys of death and hell, or the grave, and can open it at his pleasure, and cause it to give up the dead that are therein:
and destruction hath no covering; and may design the same as before, either hell, the place of the damned, where men are destroyed soul and body with an everlasting destruction; or the grave, which the Targum calls the house of destruction, as it sometimes is, the pit of destruction and corruption; because bodies cast into it corrupt and putrefy, and are destroyed in it; and there is nothing to cover either the one or the other from the all seeing eye of God; see Psalm 139:7; as hell is supposed to be under the earth, and the grave is in it, Job is as yet on things below, and from hence rises to those above, in the following words.

(Job 38:17; Psalm 139:8; Proverbs 5:11).
destruction--the abode of destruction, that is, of lost souls. Hebrew, Abaddon (Revelation 9:11).
no covering--from God's eyes.

שׁאול is seemingly used as fem., as in Isaiah 14:9; but in reality the adj. precedes in the primitive form, without being changed by the gender of שׁאול. אבדּון alternates with שׁאול, like קבר in Psalm 88:12. As Psalm 139:8 testifies to the presence of God in Shel, so here Job (comp. Job 38:17, and especially Proverbs 15:11) that Shel is present to God, that He possesses a knowledge which extends into the depths of the realm of the dead, before whom all things are γυμνὰ καὶ τετραχηλισμένα (Hebrews 4:13). The following partt., Job 26:7, depending logically upon the chief subject which precedes, are to be determined according to Job 25:2; they are conceived as present, and indeed of God's primeval act of creation, but intended of the acts which continue by virtue of His creative power.

Hell - Is in his presence, and under his providence. Hell itself, that place of utter darkness, is not hid from his sight. Destruction - The place of destruction.