Charles Ellicott Commentary Ezekiel 31:3

"Behold, the Assyrian was a cedar in Lebanon with fair branches, and with a forest-like shade, and of high stature; and its top was among the thick boughs." — Ezekiel 31:3 (ASV)

A cedar in Lebanon: Lebanon is mentioned only because it was the place where the most famous cedars grew in their greatest perfection. Assyria did, indeed, at one time possess Lebanon, but this was never its home or seat of empire. The word “shroud” in the description refers to the thickness of the shade of the branches.

Among the thick boughs: Rather, among the clouds. (See Note on Ezekiel 19:11. Compare also Ezekiel 31:10; Ezekiel 31:14.)