The word and
indicates that a new idea is being introduced. This idea builds on 1 Corinthians 2:6, where Paul stated that the apostles impart wisdom.
Paul now explains the way in which they impart
wisdom. It is in words not taught by human wisdom but taught by the Spirit.
To this he adds a somewhat vague remark: interpreting spiritual truths to those who are spiritual.
This part of the sentence allows for various translations. The word interpreting
(sugkrinontes) can also be translated as combining
or comparing.
The phrase to those who are spiritual
(pneumatikois) can refer to people or to things. Thus, it can mean those who are spiritual
or spiritual things (or words).
In this context it seems more likely that Paul is referring to spiritual things, and specifically to spiritual words (since he has referred to words
earlier in the verse). Then the remark would read: interpreting (or combining) spiritual truths with spiritual words.
13 And we impart this in words not taught by human wisdom but taught by the Spirit, interpreting spiritual truths to those who are spiritual.