| Barnes' Notes on the Bible To whom then will ye liken me? - (See Isaiah 40:18) The prophet having thus set forth the majesty and glory of God, asks now with great emphasis, what could be an adequate and proper representation of such a God. And if God was such a Being, how great was the folly of idolatry, and how vain all their confidence in the gods which their own hands had made.
Gill's Exposition of the Entire BibleTo 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.
Keil and Delitzsch Biblical Commentary on the Old TestamentThe thought of Isaiah 40:18 now recurs like a refrain, a conclusion being appended to the premises by means of ו, as was the case there. "And to whom will ye compare me, to whom I can be equal? saith the Holy One." Not haqqâdōsh, because a poetical or oratorical style omits the article wherever it can be dispensed with. The Holy One asks this, and can ask it, because as such He is also exalted above the whole world (Job 15:15; Job 25:5).
Geneva Study BibleTo whom then will ye liken me, or shall I be equal? saith the Holy One.
Jamieson-Fausset-Brown Bible Commentary25. (Compare Isa 40:18).
Matthew Henry's Concise Commentary40:18-26 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. | 
