Son of man, say unto the prince of Tyrus, Thus saith the Lord GOD; Because thine heart is lifted up, and thou hast said, I am a God, I sit in the seat of God, in the midst of the seas; yet thou art a man, and not God, though thou set thine heart as the heart of God:
Because ... Repeated resumptively in Ezekiel 28:6; the apodosis begins at Ezekiel 28:7, "Because thine heart is lifted up, and thou hast said, I am a god" - "Because thou hast set thine heart as the heart of God" - "Behold, therefore I will bring strangers upon thee." "The prince of Tyrus" at the time was Ithobal, or Ithbaal II., the name implying his close connection with Baal, the Phoenician supreme god, whose representative he was.
I am a god, I sit in the seat of God, in the midst of the seas. As God sits enthroned in His heavenly citadel exempt from all injury, so I sit secure in my impregnable stronghold amidst the stormiest elements, able to control them at will, and make them subserve my interests. The language, though primarily here applied to the King of Tyre, as similar language is to the King of Babylon (Isaiah 14:13-14), yet has an ulterior and fuller accomplishment in Satan and his embodiment in Antichrist (Daniel 7:25; Daniel 11:36-37; 2 Thessalonians 2:4, "Who (the man of sin, the son of perdition) opposeth and exalteth himself above all that is called God, or that is worshipped; so that he as God sitteth in the temple of God, showing himself that he is God;" Revelation 13:6, The beast out of the sea "opened his mouth in blasphemy against God"). This feeling of superhuman elevation in the King of Tyre was fostered by the fact that the island on which Tyre stood was called 'the holy island' (according to Sanconiathon), being sacred to Hercules; so much so that the colonies looked up to Tyre as the mother-city of their religion as well as of their political existence. The Hebrew here for "God" is 'Eel (H410), i:e., the Mighty One; a term appropriately used here, as it was God's superhuman might and supremacy that the King of Tyre arrogated to himself.
Yet thou art a man, and not God - keen irony.
Though thou set thine heart as the heart of God - though thou thinkest of thyself as if thou wert God.