In this question, we need to match the celestial bodies with their corresponding Roman gods.

Option 1 suggests that Mercury corresponds to God of the Sea, Pluto corresponds to God of the Underworld and Death, Mars corresponds to God of War, and Neptune corresponds to God of Commerce, Eloquence, and Skill.

Option 2 suggests that Mercury corresponds to God of Commerce, Eloquence, and Skill, Pluto corresponds to God of War, Mars corresponds to God of the Underworld and Death, and Neptune corresponds to God of the Sea.

Option 3 suggests that Mercury corresponds to God of the Sea, Pluto corresponds to God of War, Mars corresponds to God of the Underworld and Death, and Neptune corresponds to God of Commerce, Eloquence, and Skill.

Option 4 suggests that Mercury corresponds to God of Commerce, Eloquence, and Skill, Pluto corresponds to God of the Sea, Mars corresponds to God of War, and Neptune corresponds to God of the Underworld and Death.

From the provided options, it can be observed that option 4 correctly matches the celestial bodies with their corresponding Roman gods. Therefore, the correct answer is option 4.