From my perspective, I must disagree with what Gill had to say there. For IF that were to be the case, whereever two or three should be gathered, could they not also change nearly anything they so chose? Inclusive of the doctrines of whatever church? And in so doing, attempt to start a "religion" of their own choosing and making. Let us learn the lesson of Jeroboam:
1Ki 12:32 And Jeroboam ordained a feast in the eighth month, on the fifteenth day of the month, like unto the feast that is in Judah, and he went up unto the altar; so did he in Beth-el, sacrificing unto the calves that he had made: and he placed in Beth-el the priests of the high places that he had made. 33 And he went up unto the altar which he had made in Beth-el on the fifteenth day in the eighth month, even in the month which he had devised of his own heart: and he ordained a feast for the children of Israel, and went up unto the altar, to burn incense.
If we look at Matthew 18:
Mat 18:17 And if he refuse to hear them, tell it unto the church: and if he refuse to hear the church also, let him be unto thee as the Gentile and the publican. 18 Verily I say unto you, what things soever ye shall bind on earth shall be bound in heaven; and what things soever ye shall loose on earth shall be loosed in heaven. 19 Again I say unto you, that if two of you shall agree on earth as touching anything that they shall ask, it shall be done for them of my Father who is in heaven. 20 For where two or three are gathered together in my name, there am I in the midst of them.
If we remove the authority of the TaNaKh, we also remove the foundation upon which the NT stands. If we remove enough of the authority, we are left basically with a form of Mithricism. Yes, I am using hyperbole.
Have we not learned:
Dan 7:25 And he shall speak words against the Most High, and shall wear out the saints of the Most High; and he shall think to change the times and the law;
If this "little horn" speaks against the Most High and "think" to attempt to change the set times and law, how would we discern this IF other(s) may change them by "binding and loosing"?