Albert Barnes Commentary Isaiah 40:17

"All the nations are as nothing before him; they are accounted by him as less than nothing, and vanity." — Isaiah 40:17 (ASV)

Are as nothing - This expresses literally what had been expressed by the beautiful and striking imagery above.

Less than nothing - A strong hyperbolic expression denoting the utter insignificance of the nations as compared with God. Such expressions are common in the Scriptures.

And vanity - Hebrew, תהו tôhû - ‘Emptiness;’ the word which in (Genesis 1:2) is rendered without form.