Charles Ellicott Commentary Isaiah 40:16

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

Lebanon is not sufficient. —The thought is the same as that of Psalms 50:10-12. Lebanon is chosen as the type of the forests that supply the wood for burnt-offerings, in which Judah was comparatively poor. In Nehemiah’s organization of the Temple ritual the task of supplying wood for this purpose was assigned by lot to priests or Levites (Nehemiah 10:34).