Albert Barnes Commentary Ezekiel 32:27

"And they shall not lie with the mighty that are fallen of the uncircumcised, that are gone down to Sheol with their weapons of war, and have laid their swords under their heads, and their iniquities are upon their bones; for [they were] the terror of the mighty in the land of the living." — Ezekiel 32:27 (ASV)

And they shall not lie – Better, “Shall they not lie?” or, “Are they not laid?” The custom of burying warriors with their swords, shields, or helmets, under their heads is well known, and common to most warlike nations.

But their iniquities ... – They rested in all the glories of a warrior’s burial, but their sins followed them to the grave.