In the beginning of Isaiah 40, the prophet is called to bring comfort to God’s people by describing the great redemptive work of the Lord. Isaiah next describes the greatness of God in His work of creation. There is no one like the Lord; no one can compare to Him. The Lord needs no counsel or advice. The nations are nothing before Him. When we realize how great the Lord is, all of our problems and difficulties are put into perspective. We are called to look to “The God of All Comfort: God the Creator” (Isaiah 40:12-26).