Adam Clarke on Job 37:23

Touching the Almighty, we cannot find him out - This is a very abrupt exclamation, and highly descriptive of the state of mind in which Elihu was at this time; full of solemnity, wonder, and astonishment, at his own contemplation of this "great First Cause, least understood." The Almighty! we cannot find him out.

Excellent in power and in judgment - We must not pretend to comprehend his being, the mode of his existence, the wisdom of his counsels, nor the mysteries of his conduct.

He will not afflict - לא יענה la yeanneh, he will not Answer. He will give account of none of his matters to us. We cannot comprehend his motives, nor the ends he has in view.