Charles Ellicott Commentary Ezekiel 32:27

"And they shall not lie with the mighty that are fallen of the uncircumcised, that are gone down to Sheol with their weapons of war, and have laid their swords under their heads, and their iniquities are upon their bones; for [they were] the terror of the mighty in the land of the living." — Ezekiel 32:27 (ASV)

And they shall not lie— If this is the correct translation, then a distinction is implied between these nations and the others. The others have been honorably buried “with their weapons of war,” while these come to a more disgraceful end. It is better, however, to take it as a question (which the Hebrew fully admits): “Shall they not?” etc.

Their iniquities shall be upon their bones— i.e., they shall die in their iniquity. As we say in English, their sins shall be upon their heads.