John Gill Commentary Isaiah 40:25

"To whom then will ye liken me, that I should be equal [to him]? saith the Holy One." — Isaiah 40:25 (ASV)

To whom then will you liken me, or shall I be equal, says the Holy One ? Or be upon a level with? since the greatest of men on earth are brought to nothing by him, and are no more: this is repeated from (Isaiah 40:18) and supported with fresh strength of argument, to show that there is nothing whatever, that is a fit likeness and similitude, by which to represent the Lord.