Job 22:17

Which said unto God, depart from us
Choosing not to be admonished of their sins, nor be exhorted to repentance for them, nor be instructed by him in the way of their duty, nor to attend the worship and ordinances of God, nor be under his rule and government; the same is observed by Job of wicked men, but to a different purpose; he makes this to be the language of such who were in very prosperous circumstances, and continued in them, notwithstanding their impiety; here by this Eliphaz describes such persons who were cut off, and destroyed for their wickedness, see ( Job 21:14 ) ;

and what can the Almighty do for them?
that is, for us; for these are either the words of the wicked continued, being so self-sufficient, and full of good things, having as much, or more, than heart can wish, that they stood in no need of anything from God; nor could they imagine they should receive any profit and advantage from him, by listening to his instructions, or obeying his will; they had such low and mean thoughts of God, that he would neither do them good nor evil; they expected no good from him, and feared no ill at his hands; they ascribed all the good things they had to their own care, industry, and diligence; and when any ill befell them, they attributed it to chance, and second causes, thinking nothing of God: as these are the words of Eliphaz, they may be rendered, "what has the Almighty done to them", or "against them?" ^F5 what injury has he done them, or ill will has he shown them, that they should treat him in so contemptuous a manner? so far from it, that he has bestowed abundance of good things on them, as follows, see ( Jeremiah 2:5 ) .