Hebrews 12:23

23.The firstborn, etc. He does not call the children of God indiscriminately the firstborn, for the Scripture calls many his children who are not of this number; but for the sake of honor he adorns with this distinction the patriarchs and other renowned saints of the ancient Church. He adds, which are written in heaven, because God is said to have all the elect enrolled in his book or secret catalogue, as Ezekiel speaks. (267)

The judge of all, etc. This seems to have been said to inspire fear, as though he had said, that grace is in such a way altered to us, that we ought still to consider that we have to do with a judge, to whom an account must be given if we presumptuously intrude into his sanctuary polluted and profane.

The spirits of just men, etc. He adds this to intimate that we are joined to holy souls, which have put off their bodies, and left behind them all the filth of this world; and hence he says that they are consecrated or “made perfect”, for they are no more subject to the infirmities of the flesh, having laid aside the flesh itself. And hence we may with certainty conclude, that pious souls, separated from their bodies, still live with God, for we could not possibly be otherwise joined to them as companions.