Albert Barnes Commentary Isaiah 40:25

"To whom then will ye liken me, that I should be equal [to him]? saith the Holy One." — Isaiah 40:25 (ASV)

To whom then will you liken me? - The prophet, having thus set forth the majesty and glory of God, now asks with great emphasis what could be an adequate and proper representation of such a God. And if God was such a Being, how great was the folly of idolatry, and how vain all their confidence in the gods which their own hands had made.