Their soul abhorreth all manner of meat - All food; all that is to be eaten. The word rendered "abhorreth" is a word which is used with reference to anything that is abominable or loathsome; that from which we turn away with disgust. The language is expressive of sickness, when we loathe all food.
And they draw near unto the gates of death - They are sick, and are ready to die. The reference is to the under world - the world where the dead are supposed to dwell. This is represented here as a city which is entered through gates. See the notes at Psalm 9:13.

Their soul abhorreth all manner of meat - A natural description of a sick man: appetite is gone, and all desire for food fails; nutriment is no longer necessary, for death has seized upon the whole frame. See a similar image, Job 33:20 (note).

Their soul abhorreth all manner of meat,.... Not only bread and common food, but dainty meat, the most delicious fare, Job 33:20, in which they most delighted in time of health, and too much indulged themselves in; and by that means brought diseases upon them, which caused this loathing in them, as is common. Thus to those who are distempered with sin, whose taste is not changed, nor can it discern perverse things, the word of God, the Gospel of Christ, which is delicious food, is not relished by them; the doctrines of it are insipid things, they loath them as light bread, as the Israelites did the manna.
And they draw near unto the gates of death; that is, the grave; the house appointed for all living; the dwelling place of men till the resurrection; and so is said to have gates and doors; see Job 33:22 and men sometimes are brought so low by affliction as that they seem to be near to death, just upon the brink of eternity, ready to enter into the grave, and lie down among the dead.

near unto--literally, "even to"
gates--or, "domains" (Psalm 9:13).