Matthew 22:32

I am the God of Abraham - Let it be observed, that Abraham was dead upwards of 300 years before these words were spoken to Moses: yet still God calls himself the God of Abraham, etc. Now Christ properly observes that God is not the God of the dead, (that word being equal, in the sense of the Sadducees, to an eternal annihilation), but of the living; it therefore follows that, if he be the God of Abraham, Isaac, and Jacob, these are not dead, but alive; alive with God, though they had ceased, for some hundreds of years, to exist among mortals. We may see, from this, that our Lord combats and confutes another opinion of the Sadducees, viz. that there is neither angel nor spirit; by showing that the soul is not only immortal, but lives with God, even while the body is detained in the dust of the earth, which body is afterwards to be raised to life, and united with its soul by the miraculous power of God, of which power they showed themselves to be ignorant when they denied the possibility of a resurrection.

22:32 I am the God of Abraham - The argument runs thus: God is not the God of the dead, but of the living: (for that expression, Thy God, implies both benefit from God to man, and duty from man to God) but he is the God of Abraham, Isaac, and Jacob: therefore, Abraham, Isaac, and Jacob are not dead, but living.Therefore, the soul does not die with the body. So indeed the Sadducees supposed, and it was on this ground that they denied the resurrection. Exodus 3:6 .