Matthew Henry's Concise Commentary

40:18-26 Whatever we esteem or love, fear or hope in, more than God, that creature we make equal with God, though we do not make images or worship them. He that is so poor, that he has scarcely a sacrifice to offer, yet will not be without a god of his own. They spared no cost upon their idols; we grudge what is spent in the service of our God. To prove the greatness of God, the prophet appeals to all ages and nations. Those who are ignorant of this, are willingly ignorant. God has the command of all creatures, and of all created things. The prophet directs us to use our reason as well as our senses; to consider who created the hosts of heaven, and to pay our homage to Him. Not one fails to fulfil his will. And let us not forget, that He spake all the promises, and engaged to perform them.