Isaiah 40:16

And Lebanon is not sufficient to burn

God’s independence

He is not only independent of the power, but also of the goodwill of His creatures.

This general allusion to oblation as an act of homage or of friendship suits the connection better than a specific reference to expiation. The insufficiency of these offerings is set forth, not in a formal proposition, but by means of a striking individualisation. If Lebanon could not suffice, what could? (J. A. Alexander.)