Passage
“Comfort, comfort my people,” says your God.
“Comfort, comfort my people,” says your God.
Isaiah 40:1 “Comfort, comfort my people,” says your God.
Isaiah 40:2 “Speak comfortably to Jerusalem; and call out to her that her warfare is accomplished, that her iniquity is pardoned, that she has received of Yahweh’s hand double for all her sins.”
Isaiah 40:3 The voice of one who calls out, “Prepare the way of Yahweh in the wilderness! Make a level highway in the desert for our God.
The verse centers on "comfort", "people", and "says". It is saying that the verse draws attention to "comfort" and "people", so its meaning should be read from those terms before moving to application.
The next verse adds "Speak comfortably to Jerusalem and call out...", so "comfort" and "people" should be read forward into that movement. In Isaiah context, the local focus is the Holy One of Israel, judgment and restoration, the servant of the LORD, and Zion's hope.
A plain takeaway is to answer the verse's own emphasis on "comfort" and "people" with trust shaped by these words, not by a vague optimism outside the passage.