Albert Barnes Commentary Isaiah 26:5

"For he hath brought down them that dwell on high, the lofty city: he layeth it low, he layeth it low even to the ground; he bringeth it even to the dust." — Isaiah 26:5 (ASV)

The lofty city, he layeth it low - The city of Babylon (see the note at Isaiah 25:12; compare Isaiah 13:0, note; Isaiah 14:1, note)