2

\(^{12}\)For the LORD of hosts has a day against all that is proud and lofty, against all that is lifted up—and it shall be brought low;

This chapter talks a lot about how everything that seemed great will be brought low and humbled on the day of the LORD.

\(^{22}\)Stop regarding man in whose nostrils is breath, for of what account is he?

It isn’t clear to me whether we’re to think this is Isaiah speaking. I could look at it in a few ways. Maybe Isaiah is emphasising the message above, saying to everyone not to be proud and not to elevate other people in your mind over God.

On the other hand it could be a plead directed towards God to see our sin as being of too little significance for Him to concern himself with, a kind of plea for mercy.