Albert Barnes Commentary Psalms 73:25

"Whom have I in heaven [but thee]? And there is none upon earth that I desire besides thee." — Psalms 73:25 (ASV)

Whom have I in heaven but you? — literally, “Who is to me in the heavens?” This means there is no one there who, in my love for him, can be compared with you; no one who can do for me what you can do; no one who can meet and satisfy the needs of my soul as you can; no one who can be to me what God “is” – what a God “must” be.

After all my complaining and my doubts, there is no one, not even in the heavens, who cannot supply the place of “God,” or be to me what God is. The warm affections of my soul, therefore, are “really” toward him. I feel my need of him, and I must and do find my supreme happiness in him.

What would even heaven be to me without God? Who there, even of the angels of light, could supply the place of God?

And there is none upon earth that I desire besides you — This means you are all-sufficient; you meet and satisfy the needs of my nature. All my happiness is in you; no one on earth could be substituted in your place, or be to me what you are as God.