Albert Barnes Commentary Isaiah 40:16

"And Lebanon is not sufficient to burn, nor the beasts thereof sufficient for a burnt-offering." — Isaiah 40:16 (ASV)

And Lebanon - The expression here refers to the trees or the cedars of Lebanon. Thus it is rendered by the Chaldee: ‘And the trees of Lebanon.’ For a description of Lebanon, see the note at Isaiah 10:34.

It is probable that the word Lebanon here is not used in the limited sense in which it is sometimes employed—to denote a single mountain or a single range of mountains. Rather, it likely includes the entire ranges lying north of Palestine, which were comprehended under the general name of Libanus.

The idea here is that all these ranges of mountains, abounding in magnificent trees and forests, would not furnish fuel sufficient to burn the sacrifices that would be an appropriate offering to the majesty and glory of God.

To burn - To burn for the purpose of consuming the sacrifice.

Nor its beasts for a burnt-offering - As the mountains of Lebanon were extensive forests, they would abound with wild animals. The idea is that all those animals, if offered in sacrifice, would not be an appropriate expression of what was due to God.

It may be remarked here that if all the vast forests of Lebanon on fire, and all its animals consumed as an offering to God, were not sufficient to show forth his glory, how little can our praises express the proper sense of his majesty and honor! How profound should be our reverence for God! With what awe-inspiring veneration should we come before him! The image employed here by Isaiah is one of great poetic beauty, and nothing, perhaps, could give a deeper impression of the majesty and honor of the great Yahweh.