Isaiah 40:13 New English Translation

¹³Who comprehends^[a] the mind^[b] of the Lord,
or gives him instruction as his counselor?^[c]

Isaiah 40:13 tn Perhaps the verb is used metonymically here in the sense of “advises” (note the following line).
Isaiah 40:13 tn In this context רוּחַ (ruakh) likely refers to the Lord’s “mind,” or mental faculties, rather than his personal Spirit (see BDB 925 s.v. 6).
Isaiah 40:13 tn Heb “or [as] the man of his counsel causes him to know?”

New English Translation (NET)