Isaiah 40:18 - Joseph Benson’s Commentary on the Old and New Testaments

To whom then will ye liken God? This is a proper inference from the foregoing discourse of God's infinite greatness; from whence he takes occasion to show 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. And this discourse, concerning the madness of idolaters, prosecuted both here and in the following chapter, was designed by God as a necessary antidote, whereby the Jews might be preserved from the contagion of idolatry, to which God saw they now had strong inclinations, and would have many and great temptations while they were in captivity.