Albert Barnes Commentary Psalms 82:6

"I said, Ye are gods, And all of you sons of the Most High." — Psalms 82:6 (ASV)

I have said, Ye are gods - See the notes at Psalms 82:1. I have given you this title; I have conferred on you an appellation which indicates a greater nearness to God than any other which is bestowed on men - an appellation which implies that you are God’s representatives on earth, and that your decision is, in an important sense, to be regarded as his.

And all of you are children of the Most High - Sons of God. That is, you occupy a rank which makes it proper that you should be regarded as his sons.