At the conclusion of his public letter, having regained his sanity and his royal throne, the Babylonian monarch issues a profound declaration of faith. This statement marks a complete transformation from overwhelming human pride to total submission before God. He offers praise, acknowledging that all of God's actions are true and His ways are firmly rooted in justice.
This newfound clarity corrects two major theological mistakes he previously held [אלשיך]. First, he once viewed God's rule through a human lens, assuming it depended on having subjects on earth. By now referring to God as the King of Heaven, he recognizes that His reign is eternal, absolute, and entirely independent of human beings or the physical world. Second, he formerly believed that God operated in the world arbitrarily and without fairness. He now realizes that God's providence is guided by precise justice and judgment [מלבי״ם, אלשיך].
This recognition also resolves a common question about why arrogant and wicked people often seem to escape immediate punishment. God is fully capable of bringing down those who walk in pride [אבן עזרא, מצודת ציון]. He possesses the hidden wisdom to know exactly when to act, even if He chooses to be patient for a time. The ultimate proof of this is the Babylonian leader himself. He once sought to elevate himself to the heavens and rule forever, but God brought his pride and malice down to the dust [מלבי״ם, אלשיך].
A powerful sign of this new humility is evident in how he introduces his words. Although he has been restored to his full power and sits once again on his throne, he simply uses his own name, intentionally dropping the title of king. He understands that when preparing to praise the King of Heaven, all human greatness loses its meaning. Before God, he stands simply as an ordinary man, completely humbled [אלשיך].