Who is like unto the Lord our God? - Who can be compared with Yahweh our God? See the notes at Isaiah 40:17-25. The meaning is, that no creature - no idol - can be compared with Yahweh. The remark here has special reference to his attributes as immediately specified - his humbling himself to behold the things in heaven and in earth; his raising up the poor, etc. It is true “in general,” in regard to God, that no creature can be compared with him; it is true, in regard to each one of his attributes, that they are far above all created excellence.
Who dwelleth on high - Margin, “exalteth himself to dwell.” Literally, “The one making high to sit.” The language is applicable to one who is seated on a lofty throne. Compare Psalms 8:1. He has his dwelling - his throne - his permanent seat - in the heavens: so high and exalted that it requires infinite condescension to look upon the earth, or even upon the heavens.