Charles Spurgeon Commentary Isaiah 40:16

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

Is not sufficient to burn,

Think of all the cedars of Lebanon as being ablaze, like some great forest fire, yet not being sufficient to supply the wood for God's altars.

Nor the beasts thereof sufficient for a burnt offering.

Whether it is the wild or the tame beasts that are on that mountain range, they are not sufficient for a burnt offering to the Most High.