Commentary for Isaiah 1:18

"That you shall accept from them": Not donation of grain, wine, and oil, but gold, silver, and bronze. The Blessed, Holy One said: I set up thirteen things for you in Egypt; you, too, should offer thirteen. The thirteen which [God] did in Egypt are written down by Ezekiel: "I clothed you with embroidered garments, and gave you sandals of dolphin leather to wear, and wound fine linen about your head, and dressed you in silks. I decked you out in finery and put bracelets on your arms and a chain around your neck. I put a ring in your nose, and earrings in your ears, and a splendid crown on your head....the choice flour, the oil, and the honey, which I had provided for you to eat" (Ezekiel 16:10-12, 19) -- which come to thirteen. You, too, should offer me thirteen things: gold, silver, bronze; blue, purple, and crimson yarns; fine linen, goats’ hair; tanned ram skins, dolphin skins, and acacia wood, oil for lighting, spices for the anointing oil and for the aromatic incense; lapis lazuli and other stones for setting" (Exodus 25:4-7).....

Come now, let us debate together, I and you, and we will know who offended whom, and if you offended Me, I still give you hope to repent.

ונוכחה. Some say that God is now speaking ; Let us—God and Israel—reason together (comp. Mic. 6:2); but I think the words may well be assigned to the prophet; as if he said God told me that we—you, Israel, and I—should submit to His rebuke ; for the prophet himself was not entirely without blame, as he reports, And He reproved me, that I should not walk, etc. (8:11), as I shall explain below (6:5).