Verse 25. - To whom then, etc.? This is a summary, to conclude the section (vers. 19-24), as ver. 18 concludes the preceding one. If God is paramount over idols (vers. 19, 20) and over nature (ver. 22) and over humanity (vers. 23, 24), to whom can he be likened? Is he not altogether unique and incomparable? Saith the Holy One (comp. Isaiah 57:15). Isaiah's special designation of God, at once pregnant and almost peculiar (see the comment on ch. 1:4), is "the Holy One of Israel." This is, here and in Isaiah 57:15, abbreviated.
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.
To whom then will ye liken me, or shall I be equal, saith the Holy One? Or be upon a level with? since the greatest of men on earth are brought to nothing by him, and are no more: this is repeated from Isaiah 40:18 and supported with fresh strength of argument, to show that there is nothing whatever, that is a fit likeness and similitude, by which to represent the Lord.