Jamieson, Fausset and Brown on Isaiah 40:18

18. Which of the heathen idols, then, is to be compared to this Almighty God? This passage, if not written (as Barnes thinks) so late as the idolatrous times of Manasseh, has at least a prospective warning reference to them and subsequent reigns; the result of the chastisement of Jewish idolatry in the Babylonish captivity was that thenceforth after the restoration the Jews never fell into it. Perhaps these prophecies here may have tended to that result (see 2Ki 23:26, 27).