John Gill Commentary Psalms 82:6

"I said, Ye are gods, And all of you sons of the Most High." — Psalms 82:6 (ASV)

I have said, you are gods
In the law, (Exodus 21:6) (22:28) or they were so by his appointment and commission; he constituted them judges and magistrates, invested them with such an office, by which they came to have this title; see (Romans 13:1) , and so our Lord interprets these words, that they were gods "to whom" the word of God came, which gave them a commission and authority to exercise their office, (John 10:35) , or rather "against whom" it came, pronouncing the sentence of death on them, as in (Psalms 82:7) , to which the reference is; declaring, that though they were gods by office, yet were mortal men, and should die. The Targum is, "I said, as angels are you accounted"; and so judges and civil magistrates had need to be as angels, and to have the wisdom of them; see (2 Samuel 14:20) . Jarchi interprets it of angels, but magistrates are undoubtedly meant.

and all of you are children of the most High ; the Targum here again renders it, ``the angels of the most High:'' and so Aben Ezra explains it of them who are called the sons of God, (Job 38:7) but men in power are meant, who, because of their eminency and dignity, their high office, post, and place, are so called; see (Genesis 6:2) (Psalms 89:6) .