Isaiah 40:18 (LEB) — 18 And to whom will you liken God? And to what likeness will you compare him?Isa 40:21 (well actually verses 18, 21, and 22) is the very reason, why, I say it speaks of the spirit of God, alone, So, how ridiculous is it to question me on Isa 40:22, but block the answer of Isa 40:21. Sounding like you do want to hear it!
In verse 18 God calls attention to His image (an image is you, but not you, correct), and asks us a couple of questions, and verse 21 points us to the beginning of Genesis asking why we did not understand His image from back then, and verse 22 tells us the location of where to look in Genesis for His image (upon the circle of the earth). It's rather really straightforward. But in no way could one conclude from that, that only the spirit of God created.
Do you not agree Isa 40:21 points to the beginning of Genesis, if anywhere?
Isaiah 40:21 (LEB) — 21 Have you not known? Have you not heard? Has it not been told to you from the beginning? Have you not understood from the foundation of the earth?
Isaiah 40:22 (LEB) — 22 He is the one who sits above the circle of the earth, and its inhabitants are like grasshoppers; the one who stretches out the heavens like a veil and spreads them out like a tent to live in,
nothing in any of those verses state he who sits above the circle of the earth is the spirit alone
And as explained the verse speaks of God sitting current reality not a past tense creation sitting
Nothing in any of those verses tells me he who sitteth