I have said, ye are gods,.... In the law, Ex 21:6 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 Ro 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, Joh 10:35, or rather "against whom" it came, pronouncing the sentence of death on them, as in Ps 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 ye accounted"; and so judges and civil magistrates had need to be as angels, and to have the wisdom of them; see 2Sa 14:20.