Isaiah 1:31 - Ellicott's Commentary On The Whole Bible

The maker of it as a spark. — Better, his work as a spark. The sin itself becomes the instrument of destruction. The mighty and the proud, who were foremost in the work of idolatry, and who did not repent, should perish with their work — i.e., with the idol which their hands had made. The tow and the spark are chosen as representing the most rapid form of combustion.