John Gill Commentary Zechariah 12:1

"The burden of the word of Jehovah concerning Israel. [Thus] saith Jehovah, who stretcheth forth the heavens, and layeth the foundation of the earth, and formeth the spirit of man within him:" — Zechariah 12:1 (ASV)

The burden of the word of the Lord for Israel
And against their enemies; for the good of the church of God, for its joy, comfort, and salvation; or, "concerning Israel" ^F24 ; what shall befall them in the latter day, as the destruction of antichrist, prophesied of in the preceding chapter (Zechariah 11:1–17) ; and what is hereafter said may be believed that it shall be accomplished. The Lord is described in the greatness of his power, speaking as follows: saith the Lord, which stretches forth the heavens :
as a curtain, (Psalms 104:2) the expanse or firmament of heaven, which is stretched out as a canopy over all the earth around: and lays the foundation of the earth ;
firm and sure, though upon the seas and floods, yea, upon nothing, (Psalms 24:2) (Job 26:7) : and forms the spirit of man within him ;
the soul of man, with all its powers and faculties, gifts and endowments; which is of his immediate creation, and which he continues daily to form, and infuse into the bodies of men, and holds in life there; hence he is called the Father of spirits, (Hebrews 12:9) .

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FOOTNOTES:

• F24: (le) "de", Piscator, Drusius; "super Israele", Cocceius, Burkius.