Midrash sa Isaias 40:25: Midrash Tanchuma Buber, Midrash Tanchuma, Aggadat Bereshit & Shemot Rabbah

[(Exod. 35:30:) SEE, THE LORD HAS CALLED BEZALEL <…> BY NAME.] This text is related (to Is. 40:25–26): THEN UNTO WHOM WILL YOU LIKEN ME THAT I SHOULD BE EQUAL? SAYS THE HOLY ONE. LIFT UP YOUR EYES ON HIGH <AND SEE: WHO CREATED THESE? >…. The Holy One said: THEN UNTO WHOM WILL YOU LIKEN ME? If <a person of> flesh and blood is walking in the darkness, when someone comes and gives him light, should he not be grateful to him?⁸Tanh., Exod. 10:4; Exod. R. 48:2. Now you are asleep at night when I cause the light to rise for you. Should you not be grateful to me? (Is. 40:26:) LIFT UP YOUR EYES ON HIGH <AND SEE; WHO CREATED THESE?>…. By virtue of what do they stand? THESE (in Gen. 2:4:): THE GENERATIONS OF THE HEAVENS AND THE EARTH?⁹These words would be more commonly rendered: THESE ARE THE GENERATIONS OF THE HEAVENS AND THE EARTH. By virtue of THESE (in Exod. 1:1): THE NAMES OF THE CHILDREN OF ISRAEL.¹⁰These words would be more commonly rendered: NOW THESE ARE THE NAMES OF THE CHILDREN OF ISRAEL. And these are by virtue of whom? By virtue of THESE (in Deut. 4:45): THE TESTIMONIES, THE STATUTES, AND THE JUDGMENTS.¹¹The words would be more commonly rendered: THESE ARE THE TESTIMONIES, THE STATUTES, AND THE JUDGMENTS.

(Lev. 27:1-2:) “Then the Lord spoke unto Moses, saying, ‘Speak unto the Children of Israel [and say unto them], “When anyone explicitly vows to the Lord [the value (rt.: 'rk) of human beings (npshwt)].”’” This text is related (to Ps. 89:7), “For who in the skies is comparable (rt.: 'rk) to the Lord?” The Holy One, blessed be He, said, “Whoever performs deeds like Mine shall be [considered] like Me.” R. Levi said, “[The matter] is comparable to a king who built a city and lit two lanterns¹³Gk.: phanoi, also panoi. within it, and [so] all of those multitudes [in the city] called him, Augustus.¹⁴Agustah, from the Lat.: Augusta. The king said, ‘When anyone builds a city like this and lights two lanterns in it, call him Augustus and I will not be jealous of him.’ Similarly, the Holy One, blessed be He, created the heavens and set in them [two lanterns, to give light to the world], the sun and the moon, as stated (in Gen. 1:17), ‘And God set them in the firmament of the heavens to give light upon the earth.’ The Holy One, blessed be He, said, ‘Whoever makes [lights] like these shall be equal to Me.’ Thus it is stated (in Ps. 89:7), ‘For who in the skies is comparable (rt.: 'rk) to the Lord?’ These words can only be words [referring to] light, since it is stated (in Lev. 24:4), ‘He shall set (rt.: 'rk) up [the lamps] upon the unalloyed lampstand.’ Ergo (in Ps. 89:7), ‘For who in the skies is comparable (rt.: 'rk) to the Lord?’” That is what is written (in Is. 40:25), “’Then unto whom will you liken Me that I should be equal,’ says the Holy [One].” Do not read it as “says [the Holy],” but as “holy, will be said” (meaning, the term holy is applied to him just as holy is applied to Me); in the same way that it is written (Isaiah 17:7), “to the holy.” Another interpretation (of Ps. 89:7), “For who in the skies is comparable (ya'arok) to the Lord”; R. Eebon the Levite said, “Who like You enlightens the eyes of those in the dark, as it is stated (in Lev. 24:4), ‘He shall set (ya'arok) up [the lamps] upon the unalloyed lampstand…?’”¹⁵Above, 8:20. Another interpretation (of Ps. 89:7), “For who in the skies is comparable (ya'arok) to the Lord”: R. Eebon the Levite said, “Who like You clothes the naked”…. Another interpretation: “Who like you feeds the hungry?” “Is comparable (rt.: 'rk)” can only refer to the hungry, since it is stated (in Lev. 24:8-9), “[He shall arrange (rt.: 'rk) it (i.e., the shewbread) before the Lord regularly] on every Sabbath day […] And it shall belong to Aaron and his children, who shall eat it.” Ergo (in Ps. 89:7), “For who in the skies is comparable to the Lord” (in feeding the hungry)? Another interpretation (of Ps. 89:7), “For who in the skies is comparable to the Lord”: When the Holy One, blessed be He, created the world and wanted to create Adam, the ministering angels said to Him, (in Ps. 8:5), “’What is a human that You are mindful of him, and a person that You should think of him?’ What do You want from this human?” The Holy One, blessed be He, said to them, “Who is to fulfill my Torah and My commandments?” They said to Him, “We will fulfill Your Torah.” He said to them, “It is written in [the Torah] (in Numb. 19:14), ‘This is the Torah: When a person dies in a tent,’ but there are none among you who die. It is written in [the Torah] (in Lev. 12:2), ‘When a woman emits her seed and bears a male,’ but there are none among you who bear [children]. It is written in [the Torah] (in Lev. 11:21), ‘these you may eat,’ (and in Lev 11:4) ‘these you may not eat,’ but in your case there is no eating among you. Ergo, the Torah is not going forth to you,” as stated (in Job 28:13), “nor is it found in the land of the living.” [Rather] when the Holy One, blessed be He, said to Israel that they should make a tabernacle and an altar of burnt offering, they began to sacrifice within it. [Then] the Holy One, blessed be He, began to give them several commandments. These commands concerned every single thing, and they carried them out. The Holy One, blessed be He, began to say to the ministering angels, “’Who among you would prepare (rt.: 'rk)’ [everything] for Me just as Israel prepares (rt.: 'rk) for Me, that you were saying to Me (in Ps. 8:5), ‘What is a human that You are mindful of him…?’ They prepare (rt.: 'rk) sacrifices for Me, just as stated (in Lev. 1:12), ‘and the priest shall arrange (rt.: 'rk) them,’ (in Lev. 4:10), ‘upon the altar of burnt offering.’ They set (rt.: 'rk) tables for Me, just as stated (in Lev. 24:8), ‘He shall arrange (rt.: 'rk) it (i.e., the shewbread) before the Lord regularly on every Sabbath day.’ Or is there anyone among you that evaluates the value of human beings, as stated (in Lev. 27:2), ‘When anyone explicitly vows to the Lord the value (rt.: 'rk) of human beings (npshwt).’” Ergo (in Ps. 89:7), “For who in the skies?”

See, the Lord hath called by name Bezalel (Exod. 35:30). Scripture says elsewhere: To whom then will ye liken Me, that I should be equal? saith the Lord. Lift up your eyes on high and see: Who hath created these? (Isa. 40:25–26).