And they have said, God shall not see When the Psalmist speaks of the wicked as taunting God with blindness and ignorance, we are not to conceive of them as just exactly entertaining this imagination of him in their hearts, but they despise his judgments as much as if he took no cognisance of human affairs. Were the truth graven upon men's hearts that they cannot elude the eye of God, this would serve as a check and restraint upon their conduct. When they proceed to such audacity in wickedness as to lay the hand of violence upon their fellow-creatures, to rob, and to destroy, it shows that they have fallen into a state of brutish security in which they virtually consider themselves as concealed from the view of the Almighty. This security sufficiently proves at least, that they act as if they never expected to be called to an account for their conduct. Though they may not then be guilty of the gross blasphemy of asserting in so many words that God is ignorant of what goes forward in the world, a mere nothing in the universe -- the Psalmist very properly charges them with denying God's providential government, and, indeed, avowedly stripping him of the power and function of judge and governor, since, if they really were persuaded as they ought of his superintending providence, they would honor him by feeling a reverential fear -- as I have elsewhere observed at greater length. He intends to express the lowest and most abandoned stage of depravity, in which the sinner casts off the fear of God, and rushes into every excess. Such infatuated conduct would have been inexcusable even in heathens, who had never heard of a divine revelation; but it was monstrous in men who had been brought up from infancy in the knowledge of the word, to show such mockery and contempt of God.

Yet they say - By their conduct; or, they seem to say.
The Lord shall not see - In the original, יה Yâhh. This is an abbreviation of the word יהוה Yahweh. See Psalm 68:4, note; Psalm 83:18, note. On the impious sentiment here expressed, see the notes at Psalm 10:11.
Neither shall the God of Jacob regard it - Implying that God was indifferent to the conduct of people; that he would not punish the wicked; that sinners have nothing to fear at his hand. This sentiment is very common still, either as an article in their creed, or as implied in their conduct. The doctrine of universal salvation is really founded on this opinion; and most people ACT as if it were their belief that the wicked are in no danger of being punished, and that there is no such attribute in God as justice.

The Lord shall not see - This was either the language of infidelity or insult. Indeed, what could the Babylonians know of the true God? They might consider him as the God of a district or province, who knew nothing and did nothing out of his own territories.

(e) Yet they say, The LORD shall not see, neither shall the God of Jacob regard [it].
(e) He shows that they are desperate in malice, as they did not fear God, but gave themselves wholly to do wickedly.

Yet they say, the Lord shall not see,.... The blood they shed, the murders they commit, the mischief they do, the wickedness they are guilty of, so flattering themselves with impunity; such atheism reigns at Rome, but God sees all their abominations, and he will let them know one day that he does behold them; see Psalm 10:10,
neither shall the God of Jacob regard it; the same as before; this title of "the God of Jacob" may be considered either as put in by the psalmist, as an argument strengthening the faith of the church of God; that being their covenant God, he would take notice and care of them, and resent the injuries done them, and avenge them: or else as mentioned by their enemies, sneering at their confidence in God, whom they called their covenant God; that notwithstanding he would not regard or take any notice of what was done unto them, so as to appear in their behalf; all this has been said, if not openly with the mouth, yet secretly in the heart; the language of their actions has abundantly declared this gross atheism of antichrist, and his abettors, who are addressed as follows.

Their cruelty is only exceeded by their wicked and absurd presumption (Psalm 10:11; Psalm 59:7).

Of Jacob - He who takes that name to himself, but has no regard to his people.