It’s really good to look at the structure of Isaiah whether you believe one person wrote it or several. Chapter 40 is a turning point in the book. It’s the beginning of Isaiah’s second statement about/from God. Three themes in chapters 1-39: 1/ God is the God of all nations – not just Israel 2/ God is the God of the individual and not just the nations. 3/ The Assyrian army is close and threatening. Our hope and future is in the grace, love and comfort of God – just like the two divided Kingdoms of Isaiah’s time.