18 To whom then will you liken God?
Or what likeness will you compare to him? 19 A workman has cast an image,
and the goldsmith overlays it with gold,
and casts silver chains for it. 20 He who is too impoverished for such an offering chooses a tree that will not rot.
He seeks a skillful workman to set up an engraved image for him that will not be moved. 21 Haven’t you known?
Haven’t you heard, yet?
Haven’t you been told from the beginning?
Haven’t you understood from the foundations of the earth? 22 It is he who sits above the circle of the earth,
and its inhabitants are like grasshoppers;
who stretches out the heavens like a curtain,
and spreads them out like a tent to dwell in; 23 who brings princes to nothing;
who makes the judges of the earth like meaningless. 24 They are planted scarcely.
They are sown scarcely.
Their stock has scarcely taken root in the ground.
He merely blows on them, and they wither,
and the whirlwind takes them away as stubble. 25 “To whom then will you liken me?
Who is my equal?” says the Holy One. 26 Lift up your eyes on high,
and see who has created these,
who brings out their army by number.
He calls them all by name.
by the greatness of his might,
and because he is strong in power,
Not one is lacking.

Matthew Henry's Commentary on Isaiah 40:18-26

Commentary on Isaiah 40:18-26

(Read Isaiah 40:18-26)

Whatever we esteem or love, fear or hope in, more than God, that creature we make equal with God, though we do not make images or worship them. He that is so poor, that he has scarcely a sacrifice to offer, yet will not be without a god of his own. They spared no cost upon their idols; we grudge what is spent in the service of our God. To prove the greatness of God, the prophet appeals to all ages and nations. Those who are ignorant of this, are willingly ignorant. God has the command of all creatures, and of all created things. The prophet directs us to use our reason as well as our senses; to consider who created the hosts of heaven, and to pay our homage to Him. Not one fails to fulfil his will. And let us not forget, that He spake all the promises, and engaged to perform them.