Charles Ellicott Commentary Job 27:19

"He lieth down rich, but he shall not be gathered [to his fathers]; He openeth his eyes, and he is not." — Job 27:19 (ASV)

But he shall not be gathered. —Some ancient versions read, but he shall do so no more; but the “gathering” may refer to his wealth. He opens his eyes, and it (i.e., his wealth) is not; or it may mean that as soon as he opens his eyes, hoping to enjoy his riches, he shall be no more, but be suddenly cut off. This sense appears to accord with the following verses.