A.T. Robertson Commentary Acts 14:15

"and saying, Sirs, why do ye these things? We also are men of like passions with you, and bring you good tidings, that ye should turn from these vain things unto a living God, who made the heaven and the earth and the sea, and all that in them is:" — Acts 14:15 (ASV)

Sirs (ανδρες). Literally, Men. Abrupt, but courteous.

We also are men of like passions with you (κα ημεις ομοιοπαθεις εσμεν υμιν ανθρωπο). Old adjective from ομοιος (like) and πασχω, to experience. In the N.T. only here and Jas 5:17. It means "of like nature" more exactly and affected by like sensations, not "gods" at all. Their conduct was more serious than the obeisance of Cornelius to Peter (10:25f.). Hυμιν is associative instrumental case.

And bring you good tidings (ευαγγελιζομενο). No "and" in the Greek, just the present middle participle, "gospelizing you." They are not gods, but evangelists. Here we have Paul's message to a pagan audience without the Jewish environment and he makes the same line of argument seen in Ac 17:21-32; Romans 1:18–23. At Antioch in Pisidia we saw Paul's line of approach to Jews and proselytes (Acts 13:16–41).

That ye should turn from these vain things (απο τουτων των ματαιων επιστρεφειν). He boldly calls the worship of Jupiter and Mercury and all idols "vain" or empty things, pointing to the statues and the temple.

Unto the living God (επ θεον ζωντα). They must go the whole way. Our God is a live God, not a dead statue. Paul is fond of this phrase (2 Corinthians 6:16; Romans 9:26).

Who made (ος εποιησεν). The one God is alive and is the Creator of the Universe just as Paul will argue in Athens (Acts 17:24). Paul here quotes Ps 146:6 and has Ge 1:1 in mind. See also 1 Thessalonians 1:9 where a new allegiance is also claimed as here.