John Gills Exposition of the Bible Commentary

Verse 18 (Isaiah 40:18)

To whom then will ye liken God ?.... 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", F23 ומה דמות תערכו לו "et quid similitudinis ponetis ei", Pagninus; "ordinabitis", Montanus; "disponetis", Vatablus. 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 Gospel times from going into the idolatry of the Papists; see Acts 17:28 .

- John Gills Exposition of the Bible Commentary