John Gill Commentary Genesis 18:27

"And Abraham answered and said, Behold now, I have taken upon me to speak unto the Lord, who am but dust and ashes:" — Genesis 18:27 (ASV)

And Abraham answered and said
In a very humble and modest manner, encouraged by the answer given him: behold now, I have taken upon me to speak to the Lord ;
suggesting that it was bold and daring in him, and was what he was unfit for and unworthy of; or, "I have begun to speak" ^F5 ; and since he had, he intimates, it would be a favour, and what he was undeserving of, might he be permitted to proceed; or, "I am desirous to speak" ^F6 ; it is a pleasure to me, as well as an honour done me, to be permitted to speak to the Lord, though I deserve it not, which [am but] dust and ashes ;
whose original was out of the dust, and to which he would return, and was now a frail, feeble, mortal creature, mean and despicable, unworthy to speak to God; the disproportion between the speaker and the person spoken to was infinite; therefore the most profound humility and self-abasement are necessary in a creature's approach to the divine Being.

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FOOTNOTES:

• F5: (rbdl ytlawh) "coepi, loquar", V. L. "loqui", Pagninus, Montanus; so Targum Jon.
• F6: "Gestio, volo, eupio", Vatablus; "cuperem alloqui", Junius & Tremellius; so Jarchi and Aben Ezra, and Ben Gersom.