The context of this passage is a referral to the king of Babylon as presented in his pride, splendor and fall. However, it is to the power behind the evil Babylonian king that this is actually addressed. No mortal king would claim that his throne was above that of God or that he was like the Most High. The power behind the evil Babylonian king is Lucifer, Son of the Morning.

Story of Lucifer – His Status
What kind of iniquity was found of him? In the book of Ezekiel, God has let us stand with Him at the very beginning, to see the origin and the creation of Satan. But, why does God say this? What is this iniquity? We must look back to Isaiah 14:12, which tells us of Lucifer/Satan’s choice. “I will ascend to heaven; I will raise my throne above the stars of God; I will sit on the mount of assembly on the heights of Zaphon; I will ascend to the tops of the clouds, I will make myself like the Most High.” Did you notice in this passage all of the “I wills. ” He said he would exalt his throne above the stars of God. The word “stars” here does not refer to what we see in the night sky. It refers to the angels of God. In other words, “I will take over heaven, I will be God.” That is Lucifer/Satan’s sin and that is the iniquity that was found in him. He does not want to be God’s servant. He does not want to do what he was created to do. He wants to be served and there are millions who have chosen to do just that; serve him. They have listened to his lies and chosen to follow him. Eve believed the lie that she would be like God. The reason Lucifer/Satan tempted her with that was because it is the very thing that he wants — to be God.

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