•I am not commenting for you.
•I am not commenting about you.
The second one is the one you'd usually hear. " The first one would rarely be heard. The situation would be very unusual.
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The second one is the one you'd usually hear. It means: "I'm not talking (negatively) about you."
The first one would rarely be heard. The situation would be very unusual. For example, someone is supposed to be commenting on something, but he can't for some reason, and he expects the speaker to do the commenting for him. But the speaker refuses and says: "I'm not doing what yo