Job 35:6

These words mean, you will do no wrong to him, and you will not be more useful to him by being righteous. In fact, he said, "If I have sinned, what shall I be able to do?" What shall I do to you? Elihu says, Why did you say that? Does God care about the fact that you sinned, as if he is the victim of an injustice or as if he is suffering damage?

So he says, "If you sin", against yourself or God, "what harm will you do him?" as if to say: He will suffer no detriment from this. As to the sins which are committed against one's neighbor, he then says, "and if your iniquities are …

Look unto the heaven, and see, and behold the sky, that it is higher than thou. If thou hast sinned, what wilt thou hurt Him? If thine iniquities have been multiplied, what wilt thou do against Him? If, moreover, thou hast acted justly, what wilt thou give Him, or what will He receive of thy hand? Although these words ought not to have been said to blessed Job, who knew greater truths, yet the things, which are said, are true, namely, that neither do our sins hurt God, nor our good deeds assist Him. Whence he followed, and added, (ver. 8.) Thine iniquity will hurt a man that is like thee, and thy righteousness will profit the son of man. But amongst these things we must carefully notice that which he says, Look into the heavens, and see, and behold the sky, that it is higher than thou. For from speaking in this way he doubtless signifies, that Job should consider, how much less he could either benefit, or injure, God by his conduct, since he could neither benefit, nor injure, the loftiness of the heaven, or of the sky. For although we can understand by the heaven, or the sky, the heavenly powers, who are ever steadily gazing on the sight of the Godhead, (in order that, when we behold that the angelic spirits are still far distant from us, we may acknowledge how far we are distant below, from the Creator and Lord of spirits Himself,) yet nothing prevents our understanding by them in this place the material substance of heaven and sky. For if we look attentively at outward things, we are recalled by their very means to inward things. For the wonderful works of the visible creation, are the footsteps of our Creator. For we cannot as yet behold Him Himself; but we are yet tending to a sight of Him, if we admire Him in these things which He has made. […]

If thou sinnest, what dost thou against him?.... Sin is expressly said to be against God, Psa 51:4; it is contrary to his nature, as any opposites can be to each other: it is against his law, a breach and violation of it; and so against his supreme legislative power and authority, and a contempt of it; it is what he is angry with and is provoked by, being what he hates and abhors, and is abominable in his sight.

It speaks much for the greatness and glory of God that it is not in the power of his worst enemies to do him any real prejudice. Sin is said to be against God because so the sinner intends it and so God takes it, and it is an injury to his honour; yet it cannot do any thing against him.