28. For he will finish the work, and cut--"is finishing the reckoning, and cutting it"
      it short in righteousness; because a short work--"reckoning"
      will the Lord make upon the earth-- (Isa 10:22, 23), as in the Septuagint. The sense given to these words by the apostle may seem to differ from that intended by the prophet. But the sameness of sentiment in both places will at once appear, if we understand those words of the prophet, "the consumption decreed shall overflow with righteousness," to mean that while a remnant of Israel should be graciously spared to return from captivity, "the decreed consumption" of the impenitent majority should be "replete with righteousness," or illustriously display God's righteous vengeance against sin. The "short reckoning" seems to mean the speedy completing of His word, both in cutting off the one portion and saving the other.

JFB.