Comfort ye, comfort ye my people, saith your God. Speak ye comfortably to Jerusalem, and cry unto her, that her warfare is accomplished, that her iniquity is pardoned: for she hath received of the LORD’S hand double for all her sins.
Chapter 40 opens with a message of comfort for the returning captives. Jerusalem’s troubles were over, her iniquity was pardoned, for she had received double for all her sins. This would be fully realized at the Second Coming of Christ. In the meantime, this old earth and the Jews were greatly in need of comfort.