This chapter introduces chapters 40–66. In this section, comfort means the result of God's merciful actions toward people in the future. It includes encouragement, strength, and acceptance.
God wants to rescue his people (Isaiah 40:1–11) and is fully capable of doing so (40:12–26). The exiles needed to trust God's promises and wait for their rescue (Isaiah 40:27–31; see also 30:15–18).