Commentary for Isaiah 40:16

there is not enough to burn on His altar.

And Lebanon is not sufficient, etc. God does not want burnt offerings; Lebanon would not suffice for fuel, if He wanted offerings. Lebanon is mentioned by the prophet simply as an example which his hearers can understand ; in reality, however, he refers to all the woods of the earth. The same remark applies to the words and the beasts thereof.

and its beasts (the beasts] of the Lebanonthere is not enough for burnt offerings. Another explanation is: And the Lebanon etc. to expiate the iniquity of the heathens.