While we look not at the things which are seen,.... These are the things of this world, such as riches, honours, pleasures, profits, &c. which are visible to, and strike the senses of a natural man, and are temporal, endure but for a time, are transitory, fleeting, and quickly gone.
To "look" at these things is to desire them, set the affections on them, and to make the enjoyment of them a man's chief scope and aim; and when this is the case, afflictions cannot be said to work for such, or to work them for an eternal weight of glory; but when believers have their eyes and hearts taken off of these things, they either look not at them, or with contempt upon them; "while", and when they are in such frames of soul, afflictions are operating for their future good.
Or by these things that are seen may be meant afflictions themselves, the cross, with all that belongs to it; which also are discernible by the outward senses, and are but for a time. Now a believer is not to stand looking and poring upon his afflictions; for while he does so, they work impatience, murmurings, repinings, unbelief, &c.
but when and while he looks off of these to Christ, and to what he has done and suffered, and to the glories of another world, and to the recompense of reward, he not only finds himself supported under his present afflictions, which he does not so overlook as to despise; but he also finds his heart seeking after, and his affections set upon, and his faith, hope, and expectation raised in the views of things above, where Christ is: and so he is kept lookingat the things which are not seen; by the corporeal eye, nor by the eye of carnal sense and reason; only by the eye of faith, which is "the substance of things hoped for, and the evidence of things not seen": and these things, the joys and glories of heaven, "are eternal"; will last for ever, will never end; all which is great encouragement to faith and patience under the present afflictive dispensations of Providence.