The incredible folly of choosing Egypt instead of the Lord! Men
(‘adām) is ‘human’. God (‘ēl) is the most
transcendent of the ‘God words’, meaning God in exalted majesty, power, and
glory. The contrast between flesh and spirit is between what
needs life and possesses none, and life-principle itself (40:6; 42:5). (Alec
Motyer, The Prophecy of Isaiah [Leicester: Inter-Varsity Press, 1993],
255)
Further Reading:
Lynn Wilder vs. Latter-day Saint (and Biblical) Theology on Divine Embodiment