Sirs (andres). Literally, Men. Abrupt, but courteous.
We also are men of like passions with you (kai hēmeis homoiopatheis esōmen humin anthrōpoi). Old adjective from homoios (like) and paschō, to experience. In the N.T. only here and Jam 5:17. It means “of like nature” more exactly and affected by like sensations, not “gods” at all. Their conduct was more serious than the obeisance of Cornelius to Peter (Act 10:25.). Humin is associative instrumental case.
And bring you good tidings (euaggelizomenoi). No “and” in the Greek, just the present middle participle, “gospelizing you.” They are not gods, but evangelists. Here we have Paul’s message to a pagan audience without the Jewish environment and he makes the same line of argument seen in Act 17:21-32; Rom 1:18-23. At Antioch in Pisidia we saw Paul’s line of approach to Jews and proselytes (Acts 13:16-41).
That ye should turn from these vain things (apo toutōn tōn mataiōn epistrephein). He boldly calls the worship of Jupiter and Mercury and all idols “vain” or empty things, pointing to the statues and the temple.
Unto the living God (epi theon zōnta). They must go the whole way. Our God is a live God, not a dead statue. Paul is fond of this phrase (2Co 6:16; Rom 9:26).
Who made (hos epoiēsen). The one God is alive and is the Creator of the Universe just as Paul will argue in Athens (Act 17:24). Paul here quotes Psa 146:6 and has Gen 1:1 in mind. See also 1Th 1:9 where a new allegiance is also claimed as here.