John Gill Commentary 2 Corinthians 7:3

"I say it not to condemn [you]: for I have said before, that ye are in our hearts to die together and live together." — 2 Corinthians 7:3 (ASV)

I speak not this to condemn you Referring either to the exhortations before given, to have no sinful conversation with unbelievers, and to cleanse themselves from all impurity, external and internal; and to go on in a course of holiness, in the fear of God, to the end of life;

or to the account just given of himself and fellow ministers; and his sense is this, the exhortations I have given must not be so understood, as though I charged and accused you with keeping company with unbelievers, or as though you were not concerned for purity of life and conversation;

or when I remove the above mentioned things from myself and others, I mean not to lay them upon you, as if I thought that you had wronged, corrupted, or defrauded any; when I clear myself and others, I do not design to accuse or condemn you;

my view is only to the false apostles, who have done these things, when we have not, and therefore we have the best claim to your affections:

for I have said before, you are in our hearts ; you are inscribed on our hearts, engraven there, "ye are our epistle written in our hearts", (2 Corinthians 3:2) ye are not straitened in us, (2 Corinthians 6:12) you have a place and room enough in our affections, which are strong towards you, insomuch that it is our desire and resolution

to die and live with you ; or together: neither death nor life shall separate our love, or destroy our friendship; there is nothing we more desire than to live with you; and should there be any occasion for it, could freely die with you, and for you.