Jamieson, Fausset & Brown

By a figure whose boldness is only allowable to an inspired writer, God's conduct and language in view of this opposition are now related. He that sitteth in the heavens--enthroned in quiet dignities (compare Psa 29:10; Isa 40:22). shall laugh--in supreme contempt; their vain rage excites His derision. He is still the Lord, literally, "Sovereign," though they rebel.