v1-4: Tertullus, the hired lawyer and orator, brings flattery first. It is one thing to speak respectfully to another, but it is entirely different to flatter so as to gain an advantage.
v5-6: Unfounded allegations and emotive words; Tertullus describes Paul as a troublemaker, stirring up riots, a ringleader of a sect, who tried to desecrate the temple. He indicates that the Jewish authorities seized him, so that they could put him to death; compare John 18.30-31.
We note Tertullus' comment that Paul has stirred up riots "all over the world," an exaggeration perhaps, but also an indication of the impact of the gospel.
v7: He even accuses the Roman commander of great violence, which does not fit what we read.
Here is the way the ungodly speak, and a warning to be careful with our own words; don't cause hurt, or create prejudice with untruth or exaggeration. Words are powerful.
v8-9: The Jews join in agreeing with Tertullus' accusations.
v10: Paul begins his response. Since Felix has been a judge "for a number of years," presumably he will know something of Judaism and, perhaps, of Christianity also.
v11-13: Paul denies the accusations made. It is now 12 days since the events of 21.15.
v14-15: Paul has confidence in the scriptures, which is true of the Jews in general, and he has hope in the resurrection, which is true of Pharisees in particular. Christianity is therefore the logical and true development of Judaism. In the letters, he teaches that we cannot go back into pre-Christian thinking or living.
v16: Having such hope we can live in integrity.
v17-18: Paul had gone to the temple. He had not been for several years, since he had been preaching the gospel elsewhere.
v19-20: Paul observes that the Jews have hired a lawyer to speak for them, effectively embellishing their complaints into a pseudo-legal case. Paul has had repeated conflicts with Jews in Asia, and it seems some where in Jerusalem at the same time as him; but where are they now?
v21: Paul refers also to his statement before the Sanhedrin, which brought them in argument, see 23.9. Is this perhaps their real argument against him?
Paul effectively exposes the Jews' lack of a case.
v22-23: Felix is clearly impressed by Paul, but he fears the Jews, and will not make a decision to release him.
v24-27: Although Felix refers to the commander's expected arrival, surely he did not wait two years! Felix wants to keep his reputation with the Jews. Even so, he grants Paul certain freedoms, and often listened to him speak.