John Gill

For as the heavens, are higher than the earth,.... Than which there cannot be conceived a greater distance: so are my ways higher than your ways, and my thoughts than your thoughts; which may denote the heavenliness of the ways and thoughts of God, the eternity and unsearchableness of them, and their excellency and preciousness; as well as the very great distance between his ways and thoughts and men's which this is designed to illustrate.