There is none holy as the Lord
From the consideration of what the Lord had done for her, which had filled her heart and mouth with joy and praise, she is led to celebrate the perfections of God, and begins with his holiness, in which he is glorious, and which appears in all his ways and works; he is essentially, originally, independently, perfectly, and immutably holy, as others are not. Angels are holy, but not of themselves; their holiness is from the Lord; nor is it perfect in comparison of his, and therefore they cover their faces while they celebrate that perfection of his; nor immutable, at least not naturally so, as the loss of it in those that fell demonstrates. Of men, some under the legal dispensation were holy, not truly, but in a typical and ceremonial sense; some are only outwardly and hypocritically holy, and only so in the sight of men, not in the sight of God; and those that are truly holy, being called to holiness, and have the principle of it implanted in them, and live holy lives and conversations; yet though there is a likeness of the holiness of God in them, being made partakers of the divine nature; it is far from an equality to it; for the holiness of the best of men is imperfect; they are not without sin in them, nor without sin committed by them, and perfection is disclaimed by them all; but the Lord is without iniquity, just and true is he; none in his nature, nor in any of his works, not the least shadow thereof:
for [there] is none besides thee;
there is no God besides him; no being but what is of him, and none is holy but by him; the holiness of angels is from him; the holiness of Adam in innocence was of him; and all the holiness of his chosen ones comes from him, to which they are chosen by him, and which is secured in that choice unto them, and are sanctified by God the Father, in Christ, and through the Spirit:
neither is there any rock like our God;
the word rock is used for Deity, and sometimes for a false one, ( Deuteronomy 32:31 ) and so it may here, and the sense be, there is no god like to our God; there is indeed none besides him; there are fictitious gods, and nominal ones, as the idols of the Gentiles, and who are so in an improper and figurative sense, as magistrates; but there is but one true and living God; nor is there any like him for the perfections of his nature, and the blessings of his goodness, whether in providence or grace. Under this metaphor of a rock, our Lord Jesus Christ is often signified; he is the rock of Israel, the rock of refuge, and of salvation; and there is no rock can do what he does, hide and shelter from the justice of God; there is no rock like him for strength and duration; none like him for a foundation to build upon, or for safety and protection from the wrath of God, and the rage of men, see ( Psalms 18:31 ) .