(16) Lebanon is not sufficient.--The thought is the same as that of Psalm 50:10-12. Lebanon is chosen as the type of the forests that supply the wood for burnt-offerings, in which Judah was comparatively poor. In Nehemiah's organisation of the Temple ritual the task of supplying wood for this purpose was assigned by lot to priests or Levites (Nehemiah 10:34).

Verse 16. - Lebanon is not sufficient to burn. Man may think that he must be of some account, since God has required of him sacrifice and burnt offering, from which he may suppose God to derive some satisfaction. But, the prophet says, even if man were to burn all Lebanon as firewood on God's altar, and offer there all the (clean) beasts of the entire tract, still God would be put under no obligation. Man would even then have paid less than his debt.

40:12-17 All created beings shrink to nothing in comparison with the Creator. When the Lord, by his Spirit, made the world, none directed his Spirit, or gave advice what to do, or how to do it. The nations, in comparison of him, are as a drop which remains in the bucket, compared with the vast ocean; or as the small dust in the balance, which does not turn it, compared with all the earth. This magnifies God's love to the world, that, though it is of such small account and value with him, yet, for the redemption of it, he gave his only-begotten Son, Joh 3:16. The services of the church can make no addition to him. Our souls must have perished for ever, if the only Son of the Father had not given himself for us.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 was a great quantity of cattle in it, yet neither were sufficient to furnish out a proper burnt offering to the Lord; he only himself could provide a Lamb sufficient for a burnt offering, and he has done it, the only begotten Son of God; he has offered himself an offering and a sacrifice to God, of a sweet smelling savour, by which he has put away sin, and made full atonement for it, Jarchi thinks this is said to aggravate the sins of men, of the wicked, which were so great, that Lebanon with all its wood and cattle could not furnish out a sacrifice sufficient to expiate them.