Matthew Poole and continuators on Job 31:28

28. This also were an iniquity to be punished by the judge : for I should have denied the God that is above .

No less then the other forementioned sins, Adultery, Oppression, &c.

i. e. By the civil Magistrate; who being advanced and protected by God, is obliged to maintain and vindicate his Honour, and consequently to punish Idolatry. And this did not cease to be his duty although the Magistrates of the world in Iob's time were so far from this, that they themselves also were Idolaters. Yet considering that both Iob and his Friends who lived in his time and neighbourhood, were most probably the Posterity or Kindred of Abraham and his Family, and by him or his instructed in the knowledge of the true God, and were also men of great Power and Authority in their places; it seems most likely that they did restrain and punish Idolatry in their several Jurisdictions, or at least in their own large and numerous Families, where the Masters anciently had power of Life and Death without controll.

Not directly (for nothing is more evident than this, that divers of the wiser Heathens who did worship the Sun and Moon, did yet acknowledge and adore the soveraign and supream God over and above all) but by consequence and construction, because this was to rob God of his Prerogative, by giving to the [illegible: 1+ letters]reature that religious honour or worship which is peculiar to God.

Who is above the Sun and Moon, not only in place, his glorious Mansion and Palace being far above all visible Heavens, but also in power and dignity, or adorable excellency.