Isaiah 40:25

25.And to whom will ye liken me? He repeats the former statement, (Isaiah 40:18,) by which he said that the Lord would not suffer himself to be likened to idols; that the Jews might not in any degree detract, from his power, on account of their having been so long held captive in the hand of unbelievers, or think that idols are anything on account of the prosperity of their worshippers, whom they were compelled to serve; for, by reasoning in this manner about the power of the true God and of idols, they would have compared him with idols. On this account he repeats, as it were in indignation, “To whom will ye liken me?” as if he had said, “Will you rob me of my majesty by your comparisons?” For although men have various thoughts of God, and transform him according to their fancy, yet he continues to be like himself, for he does not change his nature on account of the inventions of men.

Saith the Holy One. He appropriately applies to God the term Holy, by which title he indirectly blames or accuses the Jews of base ingratitude, if, as they have been set apart by him, they do not sanctify him in return. No holiness will be found in the gods of the Gentiles; they are the mere inventions of men. A grievous injury therefore is done to God, and he is basely degraded from his rank, when idols are brought into collision with him, and when it becomes a subject of debate if they can do more than God himself.