A.T. Robertson Commentary 1 Corinthians 12:28

"And God hath set some in the church, first apostles, secondly prophets, thirdly teachers, then miracles, then gifts of healings, helps, governments, [divers] kinds of tongues." — 1 Corinthians 12:28 (ASV)

God hath set some (ους μεν εθετο ο θεος). See verse 18 for εθετο ο θεος. Note middle voice (for his own use). Paul begins as if he means to say ους μεν αποστολουσ, ους δε προφητας (some apostles, some prophets), but he changes the construction and has no ους δε, but instead πρωτον, δευτερον, επειτα (first, second, then, etc.).

In the church (εν τη εκκλησια). The general sense of εκκλησια as in Mt 16:18 and later in Col 1:18,24; Ephesians 5:23,32; Hebrews 12:23. See list also in Eph 4:11. See on Mt 10:2 for αποστολους, the official title given the twelve by Jesus, and claimed by Paul though not one of the twelve.

Prophets (προφητας). For-speakers for God and Christ. See the list of prophets and teachers in Ac 13:1 with Barnabas first and Saul last. Prophets are needed today if men will let God's Spirit use them, men moved to utter the deep things of God.

Teachers (διδασκαλους). Old word from διδασκω, to teach. Used to the Baptist (Luke 3:12), to Jesus (John 3:10; John 13:13), and of Paul by himself along with αποστολος (1 Timothy 2:7). It is a calamity when the preacher is no longer a teacher, but only an exhorter. See Eph 4:11.

Then miracles (επειτα δυναμεις). Here a change is made from the concrete to the abstract. See the reverse in Ro 12:7. See these words (δυναμεισ, ιαμητων, γλωσσων) in verses 9,10 with γλωσσων, last again. But these two new terms (helps, governments).

Helps (αντιλημψεις). Old word, from αντιλαμβανομα, to lay hold of. In LXX, common in papyri, here only in N.T. Probably refers to the work of the deacons, help rendered to the poor and the sick.

Governments (κυβερνησεις). Old word from κυβερναω (cf. Κυβερνητης in Ac 27:11) like Latin gubernare, our govern. So a governing. Probably Paul has in mind bishops (επισχοπο) or elders (πρεσβυτερο), the outstanding leaders (ο προισταμενο in 1 Thessalonians 5:12; Romans 12:8; ο ηγουμενο in Ac 15:22; Hebrews 13:7,17,24). Curiously enough, these two offices (pastors and deacons) which are not named specifically are the two that survive today. See Php 1:1 for both officers.