Charles Ellicott Commentary Isaiah 40:27

"Why sayest thou, O Jacob, and speakest, O Israel, My way is hid from Jehovah, and the justice [due] to me is passed away from my God?" — Isaiah 40:27 (ASV)

Why sayest thou, O Jacob. —The eternity and infinity of God is presented not only as rebuking the folly of the idolater, but as the ground of comfort to His people. His is no transient favour, no capricious will. (Compare to Romans 11:29-36.)