The topic of creation is significant in Deutero-Isaiah, and one of the most important passages treating this theme is Isa 40:12-13. The text contains the verb תכן, the translation and interpretation of which is complicated. The present study will include the textual analysis of Isa 40:12-13 in order to establish how the author understood and used this word, and how it contributes to our understanding of Deutero-Isaiah’s theology, especially because the wider context, Isa 40–41 reflects the essence of the message of the prophet amidst significant challenges for the ancient Israelites’ belief system: to proclaim the imminent delivery of the exiles from Babylon.