Isaiah 40:18

“To whom then will ye liken God? &c.] There is nothing in the whole creation that can bear any resemblance to him, or he to them; since all nations are as a drop of the bucket, as the small dust of the balance, as nothing, yea, less than nothing, and vanity: “or what likeness will ye compare unto him”,f773 order, ordain, and appoint for him? in what rank can he be placed? to what class of beings can he be likened? what similitude can be given of him? what is there that is fit to be named with him, or compared to him? this, with what follows, is mentioned as an antidote to prevent the Jews falling into idolatry in Babylon, where they would be exposed unto it; or rather to prevent Christians in…”

“Which of the heathen idols, then, is to be compared to this Almighty God? This passage, if not written (as BARNES thinks) so late as the idolatrous times of Manasseh, has at least a prospective warning reference to them and subsequent reigns; the result of the chastisement of Jewish idolatry in the Babylonish captivity was that thenceforth after the restoration the Jews never fell into it. Perhaps these prophecies here may have tended to that result (see Kg2 23:26-27).”

“To whom then will ye liken God? - Since he is so great, what can resemble him? What form can be made like him? The main idea here intended to be conveyed by the prophet evidently is, that God is great and glorious, and worthy of the confidence of his people. This idea he illustrates by a reference to the attempts which had been made to make a representation of him, and by showing how vain those efforts were. He therefore states the mode in which the images of idols were usually formed, and shows how absurd it was to suppose that they could be any real representation of the true God. It is possible that this was composed in the time of Manasseh, when idolatry prevailed to a great extent in…”

“To whom - This is a proper inference from the foregoing discourse of God's infinite greatness; from whence he takes occasion to shew both the folly of those that make mean and visible representations of God, and the utter inability of men or idols to give any opposition to God. Isaiah 40:19”

“40:18 To whom . . . What image: Earlier in the book, idolatry was shown to be ridiculous (16:12; 37:16-19). Chapters 40–48 open up a much more extensive argument against idolatry. Idols are symbolic representations of gods and, at times, other religious concepts. Those who worship them don’t recognize the implication that they are man-made trinkets. Idols are powerless (41:7, 22-24; 48:14), give a false sense of security (42:17), delude people (44:20), and lead to severe disappointment (42:17; 45:16, 20). They cannot help those who care for them. In fact, they are so weak that they fall down (40:20; 41:7). In the end, idols compete for God’s glory (42:8) and take away human dignity (44:9;…”

“Isa 40:25, Isa 46:5, Isa 46:9; Exo 8:10, Exo 9:14, Exo 15:11, Exo 20:4; Deu 33:26; Sa1 2:2; Job 40:9; Psa 86:8-10, Psa 89:6, Psa 89:8, Psa 113:5; Jer 10:6, Jer 10:16; Mic 7:18; Act 17:29; Col 1:15; Heb 1:3 Isaiah 40:19”

“The conclusion drawn from Isa 40:17, that Jehovah is therefore the matchless Being, shapes itself into a question, which is addressed not to idolaters, but to such of the Israelites as needed to be armed against the seductive power of idolatry, to which the majority of mankind had yielded. "And to whom can ye liken God, and what kind of image can ye place beside Him!" The ו before ואל is conclusive, as in Isa 28:26, and the futures are modi potent.: with what can ye bring into comparison (אל as in Isa 14:10) El, i.e., God, the one Being who is absolutely the Mighty? and what kind of demūth (i.e., divine, like Himself) can ye place by His side? Isaiah 40:19”