Isaiah 14:14 - Ellicott's Commentary On The Whole Bible

I will be like the most High. — The Chaldaean king is rightly represented as using a Divine name (Elîôn), which was not essentially Israelite, but common to the Phœnicians and other kindred nations. (See Genesis 14:18; Daniel 4:24; Luke 8:28; Acts 16:17.) The Persians carried their adulation still further, and applied the title “god” to their kings (Æsch. Pers. 623), as the Syrians afterwards did in the case of Antiochus Theos. The Assyrian and Babylonian inscriptions, for the most part, fall short of this, and describe the king as the “servant,” or “priest,” of Assur, or Bel, or Nebo, “the viceroy, or vicar, of the gods.”