Charles Ellicott Commentary Isaiah 47:8

"Now therefore hear this, thou that art given to pleasures, that sittest securely, that sayest in thy heart, I am, and there is none else besides me; I shall not sit as a widow, neither shall I know the loss of children:" — Isaiah 47:8 (ASV)

I am, and none else beside me ... —The boasts of Babylon are purposely embodied by the prophet in praises that recall Jehovah’s assertion of His own eternity. She practically deified herself. So a like boast is put into the mouth of Nineveh in Zephaniah 2:15, and was repeated almost verbally by the poets of Rome: Terrarum dea gentiumque Roma, cui par est nihil, et nihil secundum (Martial).