Lebanon would not suffice for fuel, nor are its beasts enough for a burnt offering.
16. And Lebanon would not be sufficient. That is, “If we must sacrifice to God according to what he deserves, neither the whole of Lebanon, nor the beasts that graze upon it, would be sufficient for a sacrifice.” By various forms of expression he dwells largely on this power of God, that men, being’ convinced of it, may care nothing about creatures and all their might.
The scope of these verses is to show what a great and glorious being the Lord Jehovah is, who is Israel's God and Saviour. It comes in here, 1. To encourage his people that were captives in Babylon to hope in him, and to depend upon him for deliverance, though they were ever so weak and their oppressors ever so strong. 2.
Commenting on Isaiah 40:12-17
And Lebanon is not sufficient to burn,.... The trees of it, as the Targum; these are not sufficient to burn a sacrifice with, suitable to the dignity and majesty of God, and as his justice can require for offences committed: nor the beasts thereof sufficient for a burnt offering, though it was a mountain and forest which abounded with trees, and especially cedars, and there...