Isaiah 40:12-26 (AMP)
12 Who has measured the waters in the hollow of his hand, marked off the heavens with a [nine-inch] span, enclosed the dust of the earth in a measure, and weighed the mountains in scales and the hills in a balance?
13 Who has directed the Spirit of the Lord, or as His counselor has taught Him?
14 With whom did He take counsel, that instruction might be given Him? Who taught Him the path of justice and taught Him knowledge and showed Him the way of understanding?
15 Behold, the nations are like a drop from a bucket and are counted as small dust on the scales; behold, He takes up the isles like a very little thing.
16 And all Lebanon’s [forests] cannot supply sufficient fuel, nor all its wild beasts furnish victims enough to burn sacrifices [worthy of the Lord].
17 All the nations are as nothing before Him; they are regarded by Him as less than nothing and emptiness (waste, futility, and worthlessness).
18 To whom then will you liken God? Or with what likeness will you compare Him?
19 The graven image! A workman casts it, and a goldsmith overlays it with gold and casts silver chains for it.
20 He who is so impoverished that he has no offering or oblation or rich gift to give [to his god is constrained to make a wooden offering, an idol; so he] chooses a tree that will not rot; he seeks out a skillful craftsman to carve and set up an image that will not totter or deteriorate.
21 [You worshipers of idols, you are without excuse.] Do you not know? Have you not heard? Has it not been told you from the beginning? [These things ought to convince you of God’s omnipotence and of the folly of bowing to idols.] Have you not understood from the foundations of the earth?
22 It is God Who sits above the circle (the horizon) of the earth, and its inhabitants are like grasshoppers; it is He Who stretches out the heavens like [gauze] curtains and spreads them out like a tent to dwell in,
23 Who brings dignitaries to nothing, Who makes the judges and rulers of the earth as chaos (emptiness, falsity, and futility).
24 Yes, these men are scarcely planted, scarcely are they sown, scarcely does their stock take root in the earth, when [the Lord] blows upon them and they wither, and the whirlwind or tempest takes them away like stubble.
25 To whom then will you liken Me, that I should be equal to him? says the Holy One.
26 Lift up your eyes on high and see! Who has created these? He Who brings out their host by number and calls them all by name; through the greatness of His might and because He is strong in power, not one is missing or lacks anything.

Verse 25 asks a very poignant question, “to whom will you compare me, or who is my equal?” asks the Holy One. Have you found anyone, anything or any deity that can be compared to the Lord?
What man-made image could ever portray a God so great? The rich man makes his idol with precious metal and the poor man with wood according to Deuteronomy 27:17.
Are you able to answer this question? To whom can you compare the Lord? No one. Vs 13.
All the Godliness of God is beyond compare, no man can be His measure. Isaiah 40:6-7 says man is like grass, shaky, unsure and temporal, so cannot be compared to God.
Our God is beyond comparison; He is matchless and unequalled to other gods; every other god is one of futility according to Jeremiah 10:8. No entity in heaven or earth compares to the divine grandeur and splendour of God.
God is incomparable according to the main text. From prophet Isaiah’s writing, the picture of an incomparable God begins to appear, can you see Him?
The Lord asks questions that demonstrate His unparalleled, unrivalled sovereignty over the nations in Vs 12.
God alone spoke the world into existence and calls all the elements by name. who can direct the spirit of the Lord or give Him counsel? No one.
The omniscient God possesses an unsearchable knowledge, He does not need to search google, thesaurus or consult a shrink to know-He knows all things.
The God who created the world is mightier than the gods worshipped by most humans. Exodus 20:3, 4.
With whom will you compare the Lord? Who is God’s equal?
God is the unequal, one-and-only God of creation. God alone is God. No one, not man, not idols made of hands is a match for God.
God’s incomparable creativity is seen in vs 21-26, Psalm 104:24, Jeremiah 10:12, even the elements testify to God’s incomparableness, Psalm 19:1-4.
Who do you compare God to and with?
God’s knowledge is incomparable, Hannah puts it best in 1 Samuel 2:2-3, can you describe the Lord from all He’s done for you or to what man can do for you?
God’s knowledge is so vast that He even knows every single strand of your hair by number, Matthew 10:30 and the stars by name, Psalm 147:4.
God’s immense love is incomparable to that of any mortal, the love measurable only, and conceivable only, by the gift of His precious son; He so loved the world that He gave His only begotten Son, John 3:16 to a dying world that has no idea of the magnitude of God’s sacrifice for them.
God’s standard, character and trustworthiness are measures by His faithfulness and word. We cannot compare God with anything or anyone. We must ever maintain that God is true but every other thing, especially man is a liar because the condition on which His word was given complies with His personality, name and faithfulness.
Our God is the creator of the universe and sovereign over all things in absolute power and glory.
To whom or what will you compare the Lord? No one! He alone is the incomparable God.
Shalom