The last enemy to be destroyed is death.
In this passage the apostle establishes the truth of the resurrection of the dead, the holy dead, the dead in Christ, I. On the resurrection of Christ. 1. Because he is indeed the first-fruits of those that slept, Co1 15:20. He has truly risen himself, and he has risen in this very quality and character, as the first-fruits of those who sleep in him.
Commenting on 1 Corinthians 15:20-34
And when all things shall be subdued unto him,.... For all things as yet are not put under him in fact; though in right God the Father has given to him an authoritative power over all things, and a right to dispose of them at his pleasure; but all things are not actually and in their full extent subject to him, yet they will be...
Verse 26. The last enemy that shall be destroyed is death. The other foes of God should be subdued before the final resurrection. The enmity of the human heart should be subdued by the triumphs of the gospel. The sceptre of Satan should be broken and wrested from him. The false systems of religion that had tyrannized over men should be destroyed.