Charles Ellicott Commentary Ezekiel 32:21

"The strong among the mighty shall speak to him out of the midst of Sheol with them that help him: they are gone down, they lie still, even the uncircumcised, slain by the sword." — Ezekiel 32:21 (ASV)

Speak to him.— The pronoun oscillates between the masculine and the feminine, because the thought is partly of the king and partly of the kingdom. The pronoun is determined by whichever is for the moment uppermost in the prophet’s mind.

On Hell, see Note on Ezekiel 31:16-17. It occurs also at Ezekiel 32:27.