John Gill Commentary Romans 2:9

"tribulation and anguish, upon every soul of man that worketh evil, of the Jew first, and also of the Greek;" — Romans 2:9 (ASV)

Tribulation and anguish
These, with the foregoing words, are expressive of the second death, the torments of hell, the worm that never dies, and the fire that is not quenched: which will fall

upon every soul of man that does evil ;
whose course of life and conversation is evil; for "the soul that sins shall die", (Ezekiel 18:4Ezekiel 18:20) , unless satisfaction is made for his sins by the blood of Christ:

of the Jew first, and also of the Gentile ;
regard being had to what nation they belong.