John Calvin Commentary Isaiah 40:20

"He that is too impoverished for [such] an oblation chooseth a tree that will not rot; he seeketh unto him a skilful workman to set up a graven image, that shall not be moved." — Isaiah 40:20 (ASV)

The poor chooseth for his offering wood that will not rot. He concludes that no class of men is free from that crime, that the rich and poor alike are guilty and condemned; for the rich make their gods of gold or silver, and the poor of wood which they had selected.

Therefore he shows that all men are carried away by strange madness, and that even though they do not have the means, still they desire to have something excellent for the worship of their gods.

Men wish to enjoy the presence of God, and this is the beginning and source of idolatry.

For God is not present with us by an idol, but by his word and by the power of his Spirit; and although he holds out to us in the sacraments an image both of his grace and of spiritual blessings, yet this is done with no other intention than to lead us upwards to himself.

Yet the Prophet censures the folly of men, who are so blind as to labor with excessive industry and ingenuity in highly adorning their idols.