John Gill Commentary 1 Corinthians 8:5

"For though there be that are called gods, whether in heaven or on earth; as there are gods many, and lords many;" — 1 Corinthians 8:5 (ASV)

For though there are that are called gods That are so by name, though not by nature; who are called so in Scripture, as angels and magistrates, or by men, who give them such names, and account them so:

whether in heaven ; as the sun, moon, and stars:

or in earth ; as men who formerly lived on earth; or various creatures on earth, who have been accounted deities; or stocks and stones graven by man's device:

as there are gods many : almost without number, as were among the Egyptians, Grecians, Romans, and others; yea, even among the Jews, who falling into idolatry, their gods were according to the number of their cities, (Jeremiah 2:28)

and lords many ; referring to the Baalim, or the several idols that went by the name of Baal, or lord, as Baal Peor, (Numbers 25:3) Baal Zephon, (Exodus 14:2) Baal Zebub, (2 Kings 1:2) Baal Berith, (Judges 8:33) .