Adam Clarke on Exodus 22:28

Thou shalt not revile the gods - Most commentators believe that the word gods here means magistrates. The original is אלהים Elohim, and should be understood of the true God only: Thou shalt not blaspheme or make light of [תקלל tekallel] God, the fountain of justice and power, nor curse the ruler of thy people, who derives his authority from God. We shall ever find that he who despises a good civil government, and is disaffected to that under which he lives, is one who has little fear of God before his eyes. The spirit of disaffection and sedition is ever opposed to the religion of the Bible. When those who have been pious get under the spirit of misrule, they infallibly get shorn of their spiritual strength, and become like salt that has lost its savor. He who can indulge himself in speaking evil of the civil ruler, will soon learn to blaspheme God. The highest authority says, Fear God: honor the king.