Isaiah 40:18 - Matthew Poole's English Annotations on the Holy Bible

This is a proper inference from the foregoing discourse of God's immense and infinite greatness; from whence he taketh occasion to show both the folly of those that make mean and visible representations of God, as not the Gentiles only, but even some of the Jews did; and the utter inability of men or idols to give any opposition to God in the doing of these great works. And this discourse of 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 when they were in captivity.