Is not God as high as the heavens? Look at the highest stars, how lofty they are!
Eliphaz and his companions had condemned Job, in general, as a wicked man and a hypocrite; but none of them had descended to particulars, nor drawn up any articles of impeachment against him, until Eliphaz did so here, where he positively and expressly charges him with many high crimes and misdemeanours, which, if he had really been guilty of them, might well have justified them...
Commenting on Job 22:5-14
And thou sayest, how doth God know?.... What is done on earth, the works of the children of men, their sinful actions, when he dwells at such a distance, and so remote from the earth, as the height of the stars, and highest heavens, be; not that Job said this expressly with his lips, but in his heart; Eliphaz imagined and supposed that such was...
Eliphaz says this to prove that God can from His height behold all things; gratuitously inferring that Job denied it, because he denied that the wicked are punished here. height--Hebrew, "head of the stars"; that is, "elevation" (Job 11:8).