John Gill Reformed Baptist @doctorgill

He answered and said, I will not,.... Which answer fitly expresses the language and practice of openly profane and unregenerate sinners, who will not come to Christ, that they may have life; nor will they serve the Lord, but are bent upon indulging their lusts; nor will they be subject to the law of God; nor will they hear and receive the Gospel of Christ...

Jamieson-Fausset-Brown Reformed @jfbcommentary

He answered and said, I will not--TRENCH notices the rudeness of this answer, and the total absence of any attempt to excuse such disobedience, both characteristic; representing careless, reckless sinners resisting God to His face.