John Gill Commentary Luke 20:38

"Now he is not the God of the dead, but of the living: for all live unto him." — Luke 20:38 (ASV)

For he is not a God of the dead, but of the living
(See Gill on Matthew 22:32) for all live unto him .
The Persic version, reads, "all these live unto him"; namely, Abraham, Isaac, and Jacob; for though they are dead to men, they are not to God; their souls live with him, and their bodies will be raised by him: he reckons of them, as if they were now alive, for he quickens the dead, and calls things that are not, as though they were; and this is the case of all the saints that are dead, as well as of those patriarchs.

The Ethiopic reads, "all live with him"; as the souls of all departed saints do; the Arabic version reads, all live in him; so all do now, (Acts 17:28) .