John Gill Commentary Isaiah 40:22

"[It is] he that sitteth above the circle of the earth, and the inhabitants thereof are as grasshoppers; that stretcheth out the heavens as a curtain, and spreadeth them out as a tent to dwell in;" — Isaiah 40:22 (ASV)

It is he who sits upon the circle of the earth
Or, "the globe^F26" of it; for the earth is spherical or globular: not a flat plain, but round, hung as a ball in the air; here Jehovah sits as the Lord and Sovereign; being the Maker of it, he is above it, orders and directs its motion, and governs all things in it:

Kimchi rightly observes, that the heavens are the circle of the earth, which is the centre of them, and around which they are; and so it signifies, that the Lord sits or dwells in the heavens, from where he beholds the children of men:

and its inhabitants are as grasshoppers;
or "locusts^F1"; as one upon a very great eminence looking down beholds creatures as exceeding small and little; and if the Israelites were to the "anakim" or giants as grasshoppers, (Numbers 13:33) , much more must puny mortals be such in the sight of God, and in comparison of him; and this may denote, not only the minuteness of men, but what weak, impotent, useless, worthless, and short lived creatures men are:

that stretches out the heavens as a curtain;
alluding to the firmament or expanse made at the creation, and still continued; which is as a curtain to himself, which he draws around himself, he dwelling in the highest heavens, and in light inaccessible to mortals; and which he stretches out as a canopy around this earth, for the use of the inhabitants of it:

or, "as a little thing"; or, as a little skin^F2; and which he stretches out as easily as a man can stretch out that:

and spreads them out as a tent to dwell in it;
for himself to dwell in, and so stretches out the heavens like curtains about him; tents being made of such, and often of skins.

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FOOTNOTES:

• F26: (gwx le) "super sphaeram", Pagninus; "globum", Montanus Vatablus; "super orbem telluris", Vitringa.
• F1: (Mybgxk) "ut locustae", Pagninus, Montanus, Cocceius, Vitringa; "tanquam locustae", Munster; "velut locustae", Junius & Tremellius, Piscator.
• F2: (qdk) "velut tenue", Montanus; "tenuissimum", Vatablus; "pellem." Munster; so some in Vatablus; "pellculam", Gataker.