Lyric discussion by BWoodmeyer 

Cover art for Hells Bells lyrics by AC/DC

It's kind of obvious from the lyrics that the narrator of this song is the GRIM REAPER. It seems pretty much that simple.

@BWoodmeyer But then why does he say "If you're into evil you're a friend of mine"? Grim Reaper doesn't take sides.

@BWoodmeyer I disagree. It is about Satan, mainly because of the line that Alieno has pointed out in regards to "if you're into evil".