A.T. Robertson Commentary 2 Corinthians 4:3

"And even if our gospel is veiled, it is veiled in them that perish:" — 2 Corinthians 4:3 (ASV)

It is veiled in them that are perishing (εν τοις απολλυμενοις εστιν κεκαλυμμενον). Periphrastic perfect passive of καλυπτω, to veil in both condition (first class) and conclusion. See on 2:15f. for "the perishing."