Charles Ellicott Commentary Isaiah 46:5

"To whom will ye like me, and make me equal, and compare me, that we may be like?" — Isaiah 46:5 (ASV)

To whom will you liken me? —The argument against idolatry is renewed in nearly its old form (Isaiah 40:18–25; Isaiah 44:9–17). The fate of Bel and Nebo is urged against those who thought that they might worship Jehovah as those deities had been worshipped. Such was the sin of the calves at Bethel and at Dan. Similar was the act of Israel when it carried the ark into battle against the Philistines (1 Samuel 4:5).